Patna HC invalidates GST demand due to mandatory witness absence during inspection and confirmed tampering of seizure documents by a tax officer.
Andhra Pradesh High Court rules Show Cause Notices lacking a Document Identification Number (DIN) are invalid, citing CBIC circulars and Supreme Court precedents.
Patna High Court rules GST recovery orders invalid if returns are filed post-Section 62 assessment, citing legal fiction and prior precedent.
Delhi High Court restricts writ jurisdiction in fraudulent ITC cases, dismissing a petition and emphasizing clean hands and due process adherence.
GST registration cannot be cancelled mechanically without taking into consideration the points in reply, statements and evidence recorded during verification: Allahabad HC
High Courts direct timely resolution of GST registration cancellation SCNs & rectification applications, protecting business rights from prolonged suspensions.
Sikkim High Court rules unutilized ITC can be refunded on business discontinuation. No express prohibition in CGST Act, allowing claim despite specific Section 54(3) scenarios.
Delhi High Court rules writ petition not maintainable if rectification application is pending. Directs personal hearing for rectification under CGST Act Section 161.
Delhi High Court quashes tax demand order for non-consideration of reply and lack of hearing. Future orders contingent on Supreme Court’s decision on notification validity.
The Madhya Pradesh High Court ruled that physical verification of business premises for GST purposes must occur in the presence of the concerned person and requires proper witness documentation.
