Orissa High Court rules COVID-19 period extends GST appeal limitation, setting aside rejection based on delay. Directs appeal hearing on merits.
Kolkata ITAT nullifies NFAC’s duplicate assessment order for AY 2015-16, citing miscommunication after assessee’s appeal was already resolved.
Madras High Court rules an advertising firm’s failure to check the GST portal’s ‘additional notice’ tab isn’t fatal, quashing demand and appeal dismissal. Sets precedent.
Orissa High Court dismisses a writ petition, holding that a litigant cannot take contradictory stands after being granted liberty to pursue a statutory appeal.
Allahabad High Court rules filing a certified copy under GST Rule 108 is not mandatory if appeal is filed electronically with relevant records. Cites Delhi HC precedent.
The Allahabad High Court ruled that GST demands cannot exceed the show-cause notice, quashing a demand against Vrinda Automation for violating Section 75(7) of the GST Act.
Gauhati High Court directs GST authorities to review taxpayer’s plea for instalment payments, citing financial hardship and Section 80 of CGST Act.
ITAT Mumbai rules S.80-IC deduction must be computed solely on eligible unit’s profit, disallowing set-off of losses from non-eligible units, upholding consistency.
Allahabad High Court rules GST payer not obligated to monitor portal for notices after registration cancellation, citing natural justice violation.
Orissa High Court directs GST registration revocation to be considered despite delay, citing precedent and allowing registrant to clear all dues.
