The issue was whether unregistered individuals could exercise appellate rights. The Court held that procedural hurdles like absence of login access must be resolved, ensuring effective and meaningful remedy.
The Orissa High Court held that supplier non-existence cannot automatically imply fraud by the recipient. Independent evidence of intent is mandatory for invoking Section 74.
Court fees for GSTAT appeals must be calculated separately for each Act involved, ensuring distinct treatment for CGST, SGST, and IGST demands.
The guideline clarifies that GSTAT appeals must be filed online with proper formatting, documentation, and procedural compliance for successful registration.
Legal principles confirm that statements recorded during GST investigations cannot alone establish tax liability. Their evidentiary value depends on voluntariness, corroboration, and supporting documentary evidence.
Courts have emphasized that GST searches are meant to gather evidence, not to collect tax during the raid. Payments should only be made later through proper procedure to avoid coercion.
The article explains that statements in GST notices are only allegations until supported by evidence. It highlights that tax demands must be based on verifiable facts rather than assumptions.
The High Court will examine whether bail granted under the Section 45 proviso for women can be cancelled absent perversity or misuse of liberty.
Courts are moving away from treating absence of DIN as automatically voiding tax notices. If the document is system-generated and traceable, it may still be legally valid.
While the Bharatiya Sakshya Adhiniyam follows the rule that the asserting party must prove its claim, Section 155 of the CGST Act places the burden of proving ITC eligibility on the taxpayer.
