The Tribunal restored appeals dismissed for non-prosecution, citing pandemic-related disruption and sufficient cause. It directed fresh adjudication while imposing costs on the assessee.
The case examined whether a single show cause notice could cover multiple tax periods. The Court held such consolidation violates the GST framework and quashed the notice with liberty to reissue year-wise.
The issue was whether failure to deduct TDS due to court directions attracts default. The Tribunal held that compliance with binding interim orders prevents liability under Section 201.
The case addressed whether a refund rejection without granting a personal hearing and providing only seven days to respond was valid. The court set aside the order, holding that such action violated Rule 92(3) and principles of natural justice.
The court refused to entertain the writ petition, holding that an effective appellate remedy was available under the GST law. It emphasized that factual disputes and corrigendum validity must be examined through statutory appeals, not writ jurisdiction.
The Court held that Rule 86A applies only when the assessee fraudulently avails ITC. Since the allegation concerned the recipient’s ITC, the notice was without jurisdiction and was set aside.
The case addressed an assessment order passed without considering the taxpayer’s response to the show cause notice. The Court quashed the order and allowed fresh adjudication subject to a 50% pre-deposit, emphasizing procedural fairness.
The Court held that a CGST assessment order must be challenged through statutory appeal, not writ jurisdiction. It clarified that alternate remedies must be exhausted before approaching the High Court.
The Court held that cancellation for non-filing of returns can be revisited if the taxpayer clears dues and files returns. Authorities may restore registration under Rule 22(4) upon compliance.
The case involved cash deposits during demonetization treated as unexplained income. The tribunal accepted the explanation of foreign remittances and deleted the addition, emphasizing lack of contrary evidence.
