Delhi High Court declined to interfere with an ex parte GST demand order but permitted a delayed statutory appeal. Ruling allows appeal to be heard on merits despite limitation, citing sufficient cause.
The Court permitted deposit of outstanding motor vehicle tax and additional tax where arrears were reflected on the portal without issuing a demand notice. The key takeaway is that authorities must consider waiver requests after tax payment.
The Delhi High Court held that a draft assessment order issued against a company that had ceased to exist due to amalgamation is invalid. Such proceedings suffer from a substantive jurisdictional defect.
The Court quashed penalty orders where all documents were produced and goods matched invoices. The key takeaway is that procedural lapses alone do not justify penal action.
The Court held that cancellation arising from a part-time accountant’s lapse warranted relief. Registration was revived with strict conditions on compliance and ITC utilization.
The High Court set aside GST recovery and appellate orders after finding that no effective opportunity of hearing was granted to the taxpayer.
The SC upheld the ITAT’s ruling that fresh assessments were barred by limitation since the Assessing Officer acted beyond the period prescribed under Section 153(2A).
The Court dismissed the appeal, holding that reassessment was justified as the original order contained no reference to the deduction claim. Mere filing of computation does not bar reopening.
The Court set aside reassessment proceedings after finding that the assessing officer failed to verify whether cash deposits were used to create a fixed deposit. The case was remanded for fresh consideration after proper examination.
The High Court held that Section 16(5) of the CGST Act overrides the limitation under Section 16(4) if returns are filed before the specified cut-off date. The assessment denying ITC was quashed and remanded for fresh consideration.
