Orissa High Court
For assesseeRemanded
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
391 rulings found
Orissa High Court
Where petitioner secured appellate relief for refund of GST amount paid under protest and there was no pending proceeding or Commissioner’s order withholding refund in RFD-07 Part A at relevant date, Deputy Commissioner could not lawfully deny refund by relying on potential appeal or unexpired limitation
Telangana High Court
Where registered person was issued notice for cancellation of registration citing fraud, bogus invoicing, and not operating from declared place, but the registration was cancelled on unrelated ground of non-filing of six returns without any notice for same, such cancellation was unsustainable as it violated principles of notice and fair hearing, and registration was restored with liberty to respondent to issue fresh SCN
Calcutta High Court
Where petitioner faced multiple demands for same period under section 73 and had filed GSTR-3B by 30.11.2021, since retrospective amendment to section 16(5) regularized ITC, demand raised by subsequent order was not sustainable and same was to be quashed, order-in-original required re-adjudication in light of retrospective benefit and verification of return dates
Madras High Court
Where GST registration was cancelled and petitioner sought revival citing precedent in Tvl. Suguna Cutpiece Center v. Appellate Deputy 515 (Madras), impugned cancellation order was to be set aside and writ petition was to be allowed on identical terms
Madras High Court
Where assessee discharged entire tax liability within statutory time but part of payment was mistakenly remitted under IGST head with no such liability, substantial compliance for waiver existed since full payment as per notice was made and rejection solely due to wrong head payment was unsustainable; matter required reconsideration with opportunity to rectify head-wise payment
Gauhati High Court
Where partnership firm’s registration was cancelled based on stale show cause notice with no follow-up action for nearly two years and without affording proper or timely hearing, cancellation order was set aside as not conforming to statutory requirements or fairness, but authority may initiate fresh proceedings without excusing compliance obligations of firm
Gauhati High Court
Where petitioner’s GST registration was cancelled due to alleged non-filing of returns without specifying period and revocation was later rejected solely for non-filing of a reply, absence of particulars in show- cause notice and lack of reasons in rejection order violated statutory requirements and natural justice, thus rejection was to be set aside and matter was to be remanded to notice stage for issuance of complete particulars for effective response
Bombay High Court
Where GST-registered company’s registration was cancelled for non-filing of GSTR-3B despite no allegation of fraud or intentional default, and petitioner undertook to pay all outstanding GST with interest, late fee and penalty, registration was to be restored upon such payment, failing which petition would stand dismissed
Bombay High Court
Where transferor company was dissolved post-amalgamation and all authorities were informed of cessation, issuance of show cause notice and demand order under Section 74 to non-existent transferor was without jurisdiction and void ab initio, as such proceedings cannot be sustained against an entity that ceased to exist following merger and registration cancellation
Bombay High Court
Where show cause notice regarding tax demand involving alleged fraud was not effectively served or uploaded on correct portal window and order under section 74(9) was passed without personal hearing, breach of natural justice occurred warranting quashing of notice and order; matter remanded for fresh decision after affording opportunity to reply and hearing
Gauhati High Court
Where registration of a rice mill company was cancelled by a non-speaking order based on a show cause notice failing to specify months or relevant period of default, with no reasons recorded for cancellation and without providing an effective opportunity of hearing, such order violated principles of natural justice and thus same was to be held illegal, warranting restoration to show cause notice stage for fresh proceedings in accordance with law
Gauhati High Court
Where assessee's appeal under section 107 against ex-parte order for excess ITC was rejected as time-barred and Tribunal was still non-functional, writ against appellate order was maintainable as filing was within statutory window prescribed under Section 112 and Ministry Notification; alternative remedy would not oust Article 226 jurisdiction. GST: Where assessee’s appeal under section 107 was dismissed as time-barred after prior rectification was pursued in good faith and within statutory limitation, principles of section 14 of Limitation Act applied to exclude period spent on rectification proceedings, making appeal filed within condonable one month; thus, appeal would not be time-barred. GST: Where assessee filed appeal within condonable period after OIO confirming excess ITC, absence of a separate condonation application should not have led to summary dismissal, as statutory scheme and Order XLI Rule 3A CPC contemplated affording at least one opportunity to explain delay; thus, non-adherence would render appellate order unsustainable and required restoration for fresh consideration after giving such opportunity
Gujarat High Court
Where department issued show cause notice and tax order in deceased proprietor's name after cancellation of registration with zero dues, in view of fact that petitioner widow had no business connection, all such proceedings and consequential actions like bank account freezing were void and quashed, with liberty to initiate fresh proceedings against legal heir if permissible under law
Patna High Court
Where society's registration was cancelled by respondent authority solely on notice uploaded on portal without serving it through other prescribed modes and cancellation order showed procedural error, with State admitting non-service, such action breached mandatory service and natural justice, vitiating cancellation, thus same was to be set aside with liberty to proceed afresh after due compliance with service requirement and opportunity of hearing
Karnataka High Court
Where a Class-I contractor, after award of works contract before GST regime, paid differential GST arising from transition from VAT to GST and sought reimbursement from State which remained unresolved, State as service recipient was obligated to reimburse such differential GST attributable to regime change since petitioner had executed work and discharged due tax as per law
Karnataka High Court
Where ex parte GST orders were passed and assessee raised arguable issues on reverse charge liability and demand exceeding stated in show cause notice, in peculiar facts of case belated statutory appeals was to be allowed for adjudication on merits
Madras High Court
Where petitioner’s belated input tax credit was disallowed solely for non-filing of a reply to SCN, subsequent statutory amendment enabled condonation of ITC delay with retrospective effect, requiring reconsideration of demand, thus petitioner could now establish receipt of supplies and eligibility, and delay by itself did not bar entitlement if compliance conditions were met
Gauhati High Court
GST registration cannot be cancelled for non-filing of returns on basis of a vague show cause notice lacking specific period of return default and absence of reasons;cancellation was to be quashed and matter remanded to show cause stage
Rajasthan High Court
Where during search and seizure proceedings at business and partners' premises, substantial tax was extracted from petitioner via ITC reversal and cash entries before any show cause notice or voluntary acknowledgment, and contemporaneous records or safeguards for voluntary compliance were absent, such payment was not considered voluntary and retention of amount was unsustainable, necessitating refund of recovered amount. GST: Where petitioner claimed interest on refund amount alleging unauthorised recovery during search but investigation was still pending, no show cause notice was issued and no adjudication completed, entitlement to interest was premature, so grant of interest was declined pending final determination of liability after investigation, without prejudice to parties' rights on eventual outcome
Karnataka High Court
Where petitioners involved in alleged large-scale GST evasion sought anticipatory bail to approach judicial forum in another state, limited interim protection was to be granted for ten days subject to personal bond and sureties, passport surrender, and cooperation with investigation as there was no flight risk