Kerala High Court
For revenue
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.
8 rulings found
Kerala High Court
Where a petitioner claimed denial of opportunity to be heard in assessment proceedings due to internal disputes, health issues and entrustment of portal credentials to counsel, but hearing notices were repeatedly uploaded on GST portal and not acted upon, valid service of notice stood established and responsibility to monitor portal rested with petitioner, so writ petition challenging orders was not maintainable
Delhi High Court
Where assessee challenged ex parte order confirming penalty for wrongful ITC availed on ground of non-receipt of SCN and asserted cessation of business with registration cancellation application, since disputed facts on service of notice and registration subsistence existed, writ remedy was not warranted and appellate remedy was to be pursued with writ-pendency period excluded for limitation purposes
Patna High Court
Challenge to ex parte GST demand failed where SCN and reminders were issued through portal and registered e-mail, containing specific ITC mismatch figures; petitioner neither categorically denied e-mail receipt nor disclosed correct GSTR-2A ITC, and bare allegations of non-service and denial of hearing lacked credibility. GST: Writ challenging ex parte DRC-07 demand was not maintainable where petitioner failed to avail statutory appeal, voluntarily undertook to pay dues and issued post-dated cheques to secure de-attachment, later dishonoured; having benefited from de-attachment without protest or duress, petitioner was estopped and lacked bona fides to invoke Article 226
Calcutta High Court
Limitation period applies to passing of adjudication order, not to its service; an adjudication order digitally signed within limitation period remains valid even if uploaded and served beyond limitation period and said order would become enforceable only upon such service
Madhya Pradesh High Court
Where GST-registered textile manufacturer received multiple Form GSTR-3A notices for non-filing of GSTR-3B and all notices were uploaded on common portal with no response filed, uploading constituted valid statutory service and plea for physical service was untenable, so cancellation of registration for non-filing could not be challenged on grounds of lack of natural justice. GST: Where GST-registered textile manufacturer, after registration cancellation and receipt of statutory notices, failed to pursue available remedies for revocation or file statutory appeal within limitation or satisfy pre-deposit requirements, invocation of writ jurisdiction was impermissible as statutory remedies were not exhausted and limitation bar or pre-deposit requirement could not justify bypassing these remedies, leading to dismissal of petition
Rajasthan High Court
Where petitioner challenged demand order alleging non- communication and denial of hearing after winding up of business, but physical hearing opportunity had been granted and GSTIN continued to remain valid, failure to reply or appear amounted to negligence, and plea of breach of natural justice was untenable as no violation thereof was made out
Orissa High Court
Where assessee challenged section 74 proceedings alleging non-service of notices uploaded on GST portal, service through common portal was valid under section 169 and writ petition was liable to be dismissed as records established participation and dispelled claim of ignorance
Gujarat High Court
Where assessee engaged in scrap trading faced proceedings for alleged fraudulent ITC and challenged adequacy of show cause notice and opportunity on grounds of incomplete notice and misdescription, no breach of natural justice was established as adequate opportunity was given, SCN errors were typographical, and relevant relied upon documents for two periods were available, thus writ petition was to be rejected