The High Court declined to entertain a writ challenging GST on mining royalty, holding that an effective appellate remedy was available. The petitioner was directed to pursue the statutory appeal.
The High Court suspended the blockage of ITC after noting that adverse third-party material was not supplied before passing the order. Interim relief was granted subject to deposit already made.
The High Court held that Rule 86A does not permit blocking of input tax credit beyond what is available in the electronic credit ledger. Artificial negative balances were ruled to be without jurisdiction.
The High Court held that charitable exemptions cannot be denied merely because Form 10B was filed belatedly when it was available before return processing. The ruling treats delayed filing as a procedural lapse, not a substantive defect.
The Tribunal held that deduction under Section 80JJAA cannot be denied merely because Form 10DA was accepted late when it was uploaded before the due date and available on record before return processing. The ruling treats delayed acceptance as a procedural lapse, not a substantive default.
The Court held that Explanation 1(f) to Section 115JB does not expressly permit addition of Section 14A disallowance, leading to dismissal of the Revenue s appeal.
The High Court set aside a GST order after finding that the show cause notice was uploaded only under the Additional Notices Tab, denying the assessee a fair opportunity to respond.
The High Court condoned a 285-day delay in filing a GST appeal and restored the matter for decision on merits, holding that sufficient cause was shown.
The High Court held that passing an assessment order without granting a personal hearing, despite non-response to portal notices, violates procedural fairness and warrants remand.
The Appellate Authority clarified that refund-related queries are not among the issues specified for advance rulings under the CGST Act. The ruling underscores the limited scope of advance ruling jurisdiction.
