Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
67 rulings found
Jammu & Kashmir and Ladakh High Court
Where goods in transit were intercepted and a show cause notice under section 129(3) was served, but penalty order was passed after the mandatory seven- day period, strict compliance with statutory timelines was required and delay beyond the permitted period rendered the penalty order invalid and liable to be quashed
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
Calcutta High Court
Where SCN proposing ITC reversal was issued for discrepancies flagged during relevant period but failed to specify hearing details and was uploaded under 'Additional notices and orders' tab instead of proper portal mode, ex parte order violated principles of natural justice, requiring order to be set aside and matter reconsidered after providing proper hearing opportunity
Punjab & Haryana High Court
Where show cause notice or order in original was served only by uploading it under the 'View Additional Notices and Orders' tab on GST portal without acknowledgment or reply by assessee, such upload did not constitute valid service and ex parte proceedings were liable to be restored to the stage of issuance of show cause notice and in cases were appeals were dismissed on grounds of limitation, such appeals were to be restored on its original numbers
Andhra Pradesh High Court
Where assessee challenged summary assessment order lacking both signature of Assessing Officer and Document Identification Number, such procedural defects were found not curable under sections 160 or 169, and signature on assessment order was mandatory, rendering impugned unsigned assessment order inherently invalid and liable to be set aside
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
Patna High Court
Where assessee's registration was cancelled based solely on uploading of show cause notice on GST portal without service by e-mail or registered post or personal hearing, portal upload was insufficient for valid service, and settled law required personal service by prescribed modes, making cancellation order invalid and requiring re-issuance of SCN with opportunity for hearing and reasoned decision
Calcutta High Court
Where adjudication order and related notices were uploaded only under portal tab 'Additional Notices and Orders' resulting in petitioner being unaware and not given effective hearing, action of recovery from Electronic Credit Ledger and subsequent orders amounted to violation of natural justice, so all such orders and recovery notices were quashed and matter was remitted for fresh hearing
Calcutta High Court
Where show cause notice for tax periods was improperly served electronically under a portal tab not reasonably expected to provide notice, resulting in petitioner remaining unaware until recovery proceedings and appeal was dismissed as time-barred without merits, denial of natural justice was established, delay explained, and appellate order was quashed with direction to decide appeal on merits
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
Rajasthan High Court
Where assessee's appeal against Order-in-Original was time-barred solely because order was wrongly uploaded on GST portal under incorrect category, preventing timely knowledge and filing, and delay was not due to assessee's fault, denial of hearing would cause grave prejudice, hence delay was condoned and Appellate Authority was to entertain appeal and decide on merits
Kerala High Court
Where assessees faced tax determination proceedings on the basis of unsigned notices and orders, quashment of those orders barred authorities from curing defects by re-uploading the same orders and required issuance of fresh notices or orders as per law, with earlier directions enabling such re-issuance or barring limitation set aside and liberty to issue new notices/orders expressly retained
Allahabad High Court
Where assessee's registration was cancelled and business discontinued, service of show cause notice solely by uploading on GST portal was invalid since there was no obligation to check portal post-cancellation; thus, such service breached principles of natural justice and demand order was to be quashed
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
Calcutta High Court
Where ex parte assessment and appellate orders arose due to statutory notices and orders uploaded only in 'Additional Notices/Orders' tab by incorrect tabulation, and GSTN was aware of such glitch, petitioner could not be held liable for ex-parte assessment, thus, assessment as well as appellate orders were unsustainable for breach of natural justice and both orders were to be set aside with liberty to revenue to issue fresh notice
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
Himachal Pradesh High Court
Where show cause notice was uploaded on GST portal under 'Additional Notices' instead of 'Notices and Orders', there was no valid service on petitioner and subsequent ex parte adjudication order and recovery notice based on such invalid service were not sustainable, leading to quashing of all such proceedings with liberty to issue fresh valid notice
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
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
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