HC held that, GST registration shall be revived, in case where the GST Registration of the assessee was cancelled due to non-filing of returns for a long period and later on the assessee had paid the tax and the penalty.
Petitioner is desirous of going to the Appellate Authority for questioning and challenging the assessment which has been finalized and that being his right, if he has missed out on the limitation, condoning this period of limitation in the given circumstance, keeping the larger issue open, this petition is allowed.
HC directed the assessee to seek alternative statutory remedy of appeal against the order of demand and detention of vehicle for alleged expiry of E-Way bill, passed by the State Taxes Officer.
held that Revenue Department cannot retain any amount that has been paid as tax as a result of any inadvertent error and error committed by assessee being accidental shall have opportunity to rectify it.
AAR held that the procurement and distribution of drugs, medicines and other surgical equipment by the assessee on behalf of the Government without any value addition, and without any profit or loss, without even the intent to do business, will amount to Supply
CESTAT held that mere non-payment of tax or non-discharge of liability does not suffice to alienate the responsibility of the ‘proper officer’ to offer convincing reasons for the belief that the ingredients for invoking extended period are evident.
HC set aside the order passed by 7 Revenue Department cancelling GST Registrations of assessee on the grounds of suspicion. Held that, the transaction cannot be suspected merely on the grounds that the GST Registration of the other-end dealer was cancelled with retrospective effect.
HC set aside the order passed by the Deputy Commissioner denying the interest to the assessee for delayed refund and granted relief under Section 11BB of the Central Excise Act, 1944 (CE Act) to pay the interest at the rate of 6% per annum for committing delay in issuing service tax refund order.
HC Held that, no GST registration could be suspended or cancelled on basis of Head Office directions without assigning any reason.
HC Held that, rejection of appeal merely because of delay of one day is such a hyper technical and pedantic view of the matter to hold that even the delay of one day would be fatal to the maintainability of the appeal.
