The issue involved recovery of input tax credit without initiating action against the supplier. The Court held that coercive recovery should be stayed, emphasizing that authorities must first proceed against the supplier.
The High Court allowed a taxpayer to seek revocation of GST registration despite a time-barred appeal. It directed authorities to accept a manual application, emphasizing fairness over procedural delay.
The High Court observed that personal penalties on directors cannot be imposed without independent proceedings. It emphasized the need for separate registration and proper procedure.
The issue concerns repeated extensions of limitation periods for SCNs and orders under Sections 73 and 74. The framework shows timelines were shifted through notifications, with deadlines extending up to 2025 and beyond.
