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.
34 rulings found
Orissa High Court
Where assessee's appeal faced statutory pre-deposit difficulties due to misclassification of interest as tax in DRC-07 and rectification was time-barred, remanding case to Appellate Authority for fresh hearing was necessary since relegating assessee to GSTAT appeal would not serve justice and disputed matters on ITC reversal, interest and penalty required reconsideration on merits
Madras High Court
Where SCN identified excess ITC claim due to mismatch in returns and did not allege fraud or suppression, proceeding should be under section 73, not section 74, as section 74's ingredients were absent, making assessment order unsustainable and requiring remand for a fresh decision under proper section with liberty for statutory reliefs
Allahabad High Court
Where penalty order imposed amount exceeding what was proposed in show- cause notice, since statute bars confirming liability beyond SCN, such excess imposition suffered from jurisdictional error
Madras High Court
Where registered purchaser claimed ITC on supplies from identified supplier and produced bank statements, invoices, e-way bills, ledgers and GSTR-2A/2B in response to SCN issued under Section 73, reversal of ITC solely due to supplier's registration cancellation without considering produced documents or affording opportunity for additional evidence could not be sustained and order was set aside for fresh adjudication
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 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 proper officer issued only summary of SCN without serving substantive show cause notice before passing order in original under section 73(9), such determination was unsustainable and order was to be quashed requiring proper officer to issue show cause notice detailing cause of action for initiation of proceedings as mandated under section 73(1)
Kerala High Court
Where taxpayer claimed input tax credit for specific months and filed returns within special cut-off period provided under non-obstante credit provision, denial of credit on ground of general time-limit was invalid since special provision overrode general timeline and entitlement must be reconsidered based only on fulfilment of non-obstante credit criteria if otherwise eligible
Karnataka High Court
Where assessee's export of services and refund eligibility were denied solely due to alleged non-furnishing of Letter of Undertaking without examining nature of transactions or actual furnishing of Letter of Undertaking as required under law, both adjudication and appellate orders were to be quashed and matter was to be remanded for fresh consideration regarding jurisdiction and refund entitlement based on Letter of Undertaking
Gauhati High Court
Where assessee's GST registration was cancelled due to non-filing of returns for six months, assessee was permitted to seek restoration on compliance with Rule 22(4) by filing pending returns and clearing tax, interest, penalty and late fee dues, with limitation under section 73(10) running from date of order except for FY 2024-25 as per section 44
Madras High Court
Where petitioner failed to respond to requests for information and show cause notices regarding possible non-payment, short payment, erroneous refund, or wrongful ITC, non-response amounted to suppression to evade tax, justifying invocation of extended limitation and initiation of proceedings under Section 74; hence ex parte orders were warranted in absence of substantive reply, but matter remitted for de novo adjudication. GST: Where DRC-01A intimations and notices were issued for tax periods 2018-2019 and 2019-2020 after scrutiny and no replies were filed, ex parte orders confirming proposals were within limitation under Sections 73 and 74, and Appellate Authority could convert to Section 73 proceedings if Section 74 was wrongly invoked, provided proper reply to DRC-01 was available
Madras High Court
Where notices and ex parte orders for ITC mismatch and delayed GSTR-9 were issued in name of deceased individual due to non-intimation of death by legal heir, orders were set aside and matter remitted for fresh decision on merits with pre-deposit, as ex parte adjudication was improper despite extended-period provision being validly invoked in present context. GST: Where demands were raised for 2017-2018 and 2019-2020 by issuing DRC-01A and DRC-01, and limitation periods stood extended due to statutory notifications and Supreme Court’s Covid-19 orders, adjudication under general demand provision remained maintainable even if extended- period proceedings were inapplicable, as law permitted passing of orders under general demand provision in such circumstances. GST: Where assessee died and no intimation of death was given, statutory liability for tax, interest or penalty determined against deceased for ITC mismatch and late fee continued upon legal heir, who was required to discharge such liabilities even if business was discontinued, as legal heir is responsible for dues of deceased under GST law
Madras High Court
Where petitioner disclosed outward supplies in GSTR-1 for certain periods but failed to discharge corresponding output tax through GSTR-3B on time, mere non-receipt of customer payments or lack of intent to evade tax could not alter statutory liability, but in light of section 128A and GST Council deliberations, such short payments warranted reconsideration under section 73 rather than section 74, hence matter required fresh decision accordingly
Karnataka High Court
Where registered person paid IGST on transaction initially considered inter- State which was later found to be intra-State requiring CGST/KGST, original authority erred in demanding additional tax, interest, and penalty without proper adjustment or refund, necessitating quashing of demand orders and restoration for fresh adjudication in compliance with statutory provisions and refund rules