The issue was whether a refund rejection without hearing is valid. The Court held that ex parte orders violating procedure are unsustainable and restored the application for fresh consideration.
The issue was whether a vague notice could justify cancellation of GST registration. The Court held that lack of material particulars invalidates the notice and order, leading to restoration of registration.
The Authority declined to hear the case as the applicants address fell outside its jurisdiction. It held that jurisdiction must be determined strictly based on the address provided.
The case examined whether interest earned from co-operative banks qualifies for deduction under Section 80P(2)(d). The Tribunal held that co-operative banks are also co-operative societies, making such income eligible.
The issue was whether a notice issued before filing of return satisfies Section 143(2) requirements. The Tribunal held such notice is invalid, rendering the assessment void ab initio.
The Tribunal restored appeals dismissed for non-prosecution, citing pandemic-related disruption and sufficient cause. It directed fresh adjudication while imposing costs on the assessee.
The case examined whether a single show cause notice could cover multiple tax periods. The Court held such consolidation violates the GST framework and quashed the notice with liberty to reissue year-wise.
The issue was whether failure to deduct TDS due to court directions attracts default. The Tribunal held that compliance with binding interim orders prevents liability under Section 201.
The case addressed whether a refund rejection without granting a personal hearing and providing only seven days to respond was valid. The court set aside the order, holding that such action violated Rule 92(3) and principles of natural justice.
The court refused to entertain the writ petition, holding that an effective appellate remedy was available under the GST law. It emphasized that factual disputes and corrigendum validity must be examined through statutory appeals, not writ jurisdiction.
