The High Court held that dismissal of a GST appeal on delay was improper where illness was supported by records. The key takeaway is that marginal delay with valid reasons must be condoned.
The ruling framework mandates extra tax of 25% to 70% over tax and interest based on delay. This makes timely belated filing financially preferable.
The Court held that Section 5(c) of the POCSO Act was prima facie inapplicable as the accused did not qualify as a public servant. On this basis and due to prolonged incarceration, the life sentence was suspended pending appeal.
The Court clarified that for GST purposes, place of supply is determined by where goods reach the buyer, not where ownership changes. Supplies involving inter-state movement remain inter-state even if title passes earlier.
The High Court held that inter-State supplies remain taxable under IGST where goods are delivered outside the State. Contractual clauses on transfer of title cannot override Section 10(1)(a) of the IGST Act.
Taxpayers who applied the old ₹3 lakh limit can still correct the mistake by revising their return. Revision before the deadline is the quickest way to secure refunds under the enhanced ₹25 lakh exemption.
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The case addressed GST demands raised through orders uploaded on the portal without proof of access. The Court ruled such orders were not effectively communicated. Matters were remanded after setting aside the demands, subject to partial deposit.
Automated risk alerts are delaying income-tax refunds without clear reasons. The law allows withholding only through statutory processes, not internal analytics.
Courts examine whether writ jurisdiction can override strict GST appeal timelines. Relief is possible only in rare cases of serious injustice, not as a routine bypass.
