The Court held that an appeal filed nearly three years after the original order was barred by limitation under Section 107 of the CGST Act. Uploading the order on the GST portal was deemed valid service.
Orissa High Court held that post search operation all pending assessments/reassessments doesn’t not automatically get abated as provisions of section 158BA(2) of the Income Tax Act. Matter must specifically fall within Block Assessment Scheme for abatement. However, writ dismissed as power under Article 226 not invoked.
The Court upheld condonation of 116 days’ delay in filing revision, holding that internal decision-making in a large organization constituted sufficient cause and warranted limited appellate interference.
Observing that Rule 86A is meant to secure revenue pending adjudication, the Court found the officer’s stance legally unsustainable and mandated time-bound decision-making.
The High Court set aside the appellate order for questioning transaction genuineness without prior notice, reiterating that authorities cannot go beyond the original show cause notice.
The Court restored GST registration cancelled for six months non-filing of returns, accepting financial hardship as a genuine reason and imposing strict compliance conditions.
Madras HC Dismisses Plea Against GST Registration Cancellation Over Suspicious E-Way Bill, ITC Claims, Dual GST Registration at Same Premises and for Failure to Prove Physical Movement of Goods
The High Court quashed cancellation and revocation rejection orders, holding that the show-cause notice lacked material particulars. It ruled that quasi-judicial powers must be exercised independently and not mechanically.
The Court declined to entertain the writ petition, noting that the appellate tribunal was accepting filings and the impugned order was appealable. It held that alternate remedies cannot be bypassed merely due to delay concerns.
The Court refused to entertain a writ petition in a case alleging fraudulent ITC through bogus firms, holding that complex factual disputes must be examined in statutory appeal under Section 107 of the CGST Act.
