The Tribunal directed DGAP to re-examine calculation issues after the Respondent challenged the method of computing profiteering. Questions on service ITC deduction and price comparison require fresh scrutiny.
The Gujarat High Court granted bail in a GST ITC fraud case, noting that investigation was complete and the charge-sheet filed. Continued custody was held unnecessary at this stage.
The Court held that an appeal filed nearly three years after the original order was barred by limitation under Section 107 of the CGST Act. Uploading the order on the GST portal was deemed valid service.
The Supreme Court issued notice on whether delay in filing ITR can be condoned under Section 119(2)(b). The High Court had refused relief, holding that internal director disputes do not constitute genuine hardship.
The Supreme Court upheld the High Court’s refusal to interfere with condonation of 116 days’ delay and stay of disobedience proceedings, finding no arbitrariness in the exercise of discretion.
The Court upheld condonation of 116 days’ delay in filing revision, holding that internal decision-making in a large organization constituted sufficient cause and warranted limited appellate interference.
Observing that Rule 86A is meant to secure revenue pending adjudication, the Court found the officer’s stance legally unsustainable and mandated time-bound decision-making.
The High Court set aside the appellate order for questioning transaction genuineness without prior notice, reiterating that authorities cannot go beyond the original show cause notice.
The Court restored GST registration cancelled for six months non-filing of returns, accepting financial hardship as a genuine reason and imposing strict compliance conditions.
The High Court quashed cancellation and revocation rejection orders, holding that the show-cause notice lacked material particulars. It ruled that quasi-judicial powers must be exercised independently and not mechanically.
