Delhi 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.
121 rulings found
Delhi High Court
Where assessee challenged validity of SCN and order solely served by uploading on GST portal without proof of actual intimation or receipt and no reply was filed, portal-only service absent acknowledgement was not considered sufficient, thus order was to be set aside with opportunity to file reply to SCN
Madras High Court
Where petitioner filed March 2019 return on 30.10.2019 and was denied ITC due to limitation, retrospective insertion of Section 16(5) by Act 15 of 2024, along with Notification 17/2024-CT and Circular 237/31/2024, extended ITC time limit for FYs 2017-18 to 2020-21 up to 30.11.2021, rendering limitation-based disallowance unsustainable
Uttarakhand High Court
Where department served show-cause notice solely by uploading it on GST portal after cancellation of assessee's registration, despite statute prescribing multiple valid modes of service and there was no obligation on a non-registered person to monitor portal, such portal-only service was invalid and failure to grant opportunity of personal hearing rendered adjudication order unsustainable and liable to be quashed
Calcutta High Court
Where traders faced ITC mismatch demands after ex parte assessment and appeals without proper hearing or compliance with Circular 183/15/2022-GST, including verification of Section 16 conditions, and alleged breach of natural justice, orders were set aside for fresh consideration as opportunity for reconciliation and hearing was not properly afforded
Allahabad High Court
Where authorities alleged firm availed and passed on fake ITC through bogus invoices and initiated simultaneous GST demand and BNS prosecution based on same facts, since genesis was GST non-payment and BNSS mandates such offences be investigated under special enactments, prosecution under BNS for same conduct was barred and all parallel criminal proceedings under general law were quashed against applicant
Uttarakhand High Court
Where petitioner's registration was cancelled and adjudication order was passed without affording personal hearing as mandated by Section 75(4) and service of notice occurred only through portal after cancellation, such order was to be quashed and matter was to be decided afresh after granting proper personal hearing in accordance with law
Rajasthan High Court
Where tax, interest and penalty were confirmed by Order-in-Original and rectification was rejected without granting hearing, but statutory appeal remedy before Appellate Authority existed, writ petition challenging impugned orders and seeking unblocking was not entertained, and petitioner was directed to avail appellate remedy, with assurance that appeal would be considered on merits without limitation objection
Allahabad High Court
Where petitioner's registration had been cancelled and no business was carried on thereafter, uploading show cause notice solely on GST portal post-cancellation did not constitute valid service, breaching principles of natural justice, as petitioner was under no obligation to check portal and alternative service modes were required, resulting in demand order being quashed
Kerala High Court
Where petitioner, a registered person, claimed input tax credit for February and March 2020 and furnished returns within statutory cut-off under Section 16(5), denial of ITC solely citing limitation under Section 16(4) was unsustainable and authorities were directed to reconsider and grant ITC if otherwise eligible
Patna High Court
Where Proper Officer issued order determining tax liability and attached bank account for FY 2022-23 before due date for annual return had expired, such premature adjudication was without authority and impugned order was set aside, requiring fresh proceedings to be initiated only after due date for filing annual return had passed
Andhra Pradesh High Court
Where registered manufacturer of bakery and confectionery products was subjected to a single composite assessment order for multiple tax periods from 2019 to 2022, issuance of a composite order covering more than one tax period was found impermissible, rendering such order invalid and liable to be set aside, and writ petition challenging composite order was allowed
Gauhati High Court
Where DGGI officer issued a consolidated demand-cum-show cause notice covering multiple financial years under CGST regime and petitioners challenged permissibility of such consolidation after not filing a reply, since law as per Tata Projects Ltd. permits consolidated notices and adjudication for multiple periods, writ challenge to such consolidated notice was not maintainable. GST: Where petitioners received consolidated show cause notice for tax or ITC not involving fraud and failed to reply before seeking writ remedy nearly a year later, since initiation under general or fraud-based provisions is fact-specific and determination of fraud requires factual examination, writ jurisdiction was not maintainable at notice stage and parties must pursue statutory adjudication and appeals
Madras High Court
Where petitioner with registrations in Tamil Nadu and Maharashtra received a combined section 73 order and sought waiver of interest or penalty via single SPL-02 under section 128A(1)(b) after tax payment, proper officer could not decline jurisdiction for Maharashtra alone as same officer issued combined order and no statutory basis exists to split jurisdiction, requiring reconsideration
Gauhati High Court
Where order imposing tax, interest and penalty for FY 2018-19 under Assam GST Act was passed on 30.04.2024 without any State notification extending limitation under Section 168A for said year, statutory period for passing order had expired on 31.12.2023, thus order was time-barred and unsustainable in law and was set aside. GST: Where tax, interest and penalty were imposed under an order that failed to follow Section 75(6) format and was passed without providing assessee opportunity of hearing as prescribed by Section 75(4), breach of statutory procedure vitiated adjudication and such impugned order could not be sustained in law and was set aside
Allahabad High Court
Where registered person's registration was cancelled and show cause notice for demand was served solely by uploading on GST portal, such service was inadequate as petitioner was no longer obligated to check portal, resulting in violation of principles of natural justice and quashing of demand order, with liberty to issue fresh notice in accordance with law
Kerala High Court
Where respondents issued a single composite show cause notice and summary covering multiple financial years, such composite notice was impermissible warranting quashing of consolidated notice and summary, with liberty to issue separate notices for each relevant year and exclusion of limitation period for reinitiation from issuance of composite notice till receipt of judgment copy
Madras High Court
Waiver of interest or penalty under section 128A was available where proceedings had been initiated under section 73 even in respect of self assessed tax arising from belated filing of GSTR 3B, non obstante clause in section 75(12) permitting direct recovery under section 79 could not exclude such cases from amnesty scheme once liability was determined under section 73 GST: Waiver of interest or penalty under section 128A having been accepted and Form GST SPL 05 issued, authorities could not subsequently declare such approval void by invoking section 161 except in contingencies specifically contemplated under Rule 164(16) or 164(17) GST: Waiver of interest or penalty under section 128A being governed by mandatory timelines under Rule 164, belated filing of application or payment beyond prescribed period could not be condoned on basis of substantial compliance, and rejection of waiver claim was justified GST: Waiver of interest or penalty under section 128A being subject to mandatory filing timelines under Rule 164, belated or non filing of application on plea of lack of knowledge of section 73 order could not be condoned, and writ petitions were liable to be dismissed
Uttarakhand High Court
Where GST registration of petitioner stood cancelled prior to issuance of show cause notice and SCN and adjudication order were served solely by uploading on portal, exclusive portal service was invalid as petitioner was no longer required to monitor portal, thus adjudication and appellate orders were quashed and revenue allowed to proceed afresh after valid service of SCN
Uttarakhand High Court
Where assessee submitted manual reply to SCN within prescribed time and adjudicating authority passed order without considering reply, technical objection regarding non-electronic filing was not accepted and non-appearance on hearing date could not justify ignoring reply, order suffered from gross violation of natural justice and stood vitiated, warranting quashing of order and remand for fresh decision considering reply
Calcutta High Court
Where pre-SCN, SCN, reminders and adjudication order were only uploaded under 'Additional notices and orders' tab and not in main 'Notices/Orders' tab, and personal hearing was fixed before expiry of reply period, communication was not legally adequate and denial of effective hearing violated principles of natural justice, thus, ex parte adjudication order was to be set aside and fresh order was to passed after affording hearing opportunity