The Calcutta High Court held that amounts already deposited with CGST authorities, not linked to any outstanding liability, must be treated as compliance with statutory pre-deposit. The appellate dismissal for non-compliance was set aside and the matter remitted for decision on merits.
The Court refused to entertain the writ petition, holding that appeal before the Appellate Tribunal was the proper remedy. Filing issues do not override statutory appeal provisions.
The High Court recorded that the new PAN had been cancelled and directed the petitioner to apply for restoration of the old PAN. The Income Tax Department was asked to provide a copy of the cancellation order.
The Court held that under Section 83(2) of the CGST Act, a provisional attachment automatically lapses after one year and cannot be continued.
The High Court held that omission of Rule 96(10) without a saving clause applies to all pending cases. Refund claims for IGST paid on exports were directed to be processed.
The Court held that attachment cannot be sustained where the property was transferred prior to issuance of the prohibitory order. Registration was directed without insisting on a tax NOC.
The Madras High Court set aside GST assessment orders issued in the name of a taxpayer who had died prior to issuance of notice. The Court held such orders are non-est in law and remanded the matter for fresh proceedings.
The Delhi High Court held that issuance of notice within limitation is sufficient, and an inadvertent attachment of another assessee’s document is a curable defect, not a jurisdictional flaw.
The Court held that dismissal of appeal as time-barred was unsustainable as Section 107(4) permits condonation within one additional month. The matter was remitted for decision on merits.
The High Court set aside cancellation of GST registration after finding that the show-cause notices did not specify date and time for personal hearing as required under REG-17.
