Court held that cancellation under Section 29(2)(c) of the GST Act carries serious consequences, and authorities must allow restoration if the taxpayer files pending returns and pays dues with late fees.
The Madras High Court has directed the unblocking of GST ITC for Arise Steels Private Limited, ruling that an appeal with a 10% tax deposit ends Rule 86A restrictions.
ITAT Kolkata has allowed a Sikkimese proprietor to claim a tax exemption u/s 10(26AAA) despite using a wrong PAN. The tribunal cited a Supreme Court judgment.
Bombay HC declared a provisional GST bank account attachment invalid, citing Section 83(2) of CGST Act, which limits such attachments to one year.
The Delhi High Court ordered a bank to unfreeze a company’s account, ruling that the provisional attachment, issued by an officer of a lower rank, had expired.
The Delhi High Court ordered the unfreezing of a company’s bank account, ruling that the provisional attachment had expired as it was more than one year old.
The Calcutta High Court has declared a provisional bank account attachment invalid, ruling it expired after one year under Section 83(2) of the CGST Act.
The Orissa High Court has invalidated a state GST authority’s demand against a businessman, ruling that it lacked jurisdiction to investigate a case already under a parallel probe by a central GST intelligence unit. The court’s decision was based on a 2018 circular prohibiting dual investigations into the same taxpayer.
Orissa HC directs restoration of original GST registration and allows claiming of Input Tax Credit, ruling technical difficulties cannot prevent enforcement of revisional orders.
Gujarat High Court quashed a GSTIN cancellation, finding a departmental error where wrong registration number was canceled, and ordered its immediate reinstatement.
