The High Court set aside a GST assessment order as no personal hearing was granted, even though notices were uploaded on the portal. The matter was remanded subject to 25% payment of disputed tax.
The Court permitted filing of a statutory appeal against a Section 73 GST assessment after rectification was rejected. Relief was granted on condition of depositing 25% of the disputed tax.
The Court sought explanation for delay in operationalizing the GSTAT even after members were appointed. It directed a senior-level affidavit detailing steps to make the Tribunal fully functional.
The High Court set aside cancellation of GST registration due to non-filing of returns and directed restoration upon payment of all statutory dues. The ruling emphasizes revenue interest and compliance.
Highlighting repeated flooding and large-scale public benefit, the Court refused to stop the embankment project. It concluded that the scheme was sanctioned after detailed study and served public interest.
The Court held that interest income on securities accrues on the due date of payment and not on a daily basis. As the issue was covered by binding precedents, no substantial question of law arose.
The Court held that teaser content indicated possible non-application of mind by CBFC and potential communal disharmony. It directed reconsideration of the revision petition and stayed release for 15 days.
The High Court held that once income is duly recorded in an Income Tax Return, the Tribunal need not examine the source of income in accident claims. Compensation was enhanced by applying correct multiplier and future prospects.
The Kerala High Court held that a time-barred appeal under Section 107 cannot be bypassed through a writ petition. Disputed issues of service of orders were found unsuitable for writ jurisdiction.
Finding that the appellate authority failed to address the petitioner s objections, the Court quashed the rejection of the technical bid as arbitrary and violative of natural justice.
