The court declined to hear the GST dispute as an appeal remedy existed. It held that pre-deposit requirements cannot justify bypassing statutory remedies.
The court held that the seized quantity was intermediate, making strict bail conditions under Section 37 inapplicable. It granted bail considering custody period and case facts. The ruling clarifies bail eligibility in such cases.
The court held that delay in filing returns can bar deduction under Section 80P. It directed the taxpayer to seek condonation under Section 119(2)(b). The ruling emphasizes compliance with statutory timelines.
The court held that rejecting an appeal solely due to non-appearance is improper. Authorities must consider written submissions and pass a reasoned order. The ruling reinforces fair adjudication principles.
The issue involved cancellation of GST registration for non-filing of returns. The Court held that registration can be revived if pending returns and dues are cleared as per prescribed conditions.
The issue involved cancellation for non-filing of returns during the pandemic. The Court held that registration can be restored subject to filing returns and payment of dues.
The Court addressed whether cancellation for non-filing of returns can be reversed after compliance. It held that authorities may restore registration if returns are filed and dues cleared as per Rule 22(4).
Writ Maintainable in Contract Dispute Where State Action Found Arbitrary; GST Rate Revision During Contract Execution Must Be Compensated: Court; Denial of GST Differential Refund Held Discriminatory Against Contractor;
Jyoti Tar Products Private Limited & Anr. Vs Deputy Commissioner (Calcutta High Court) The writ petition challenged a show cause notice dated June 18, 2025 issued under Section 74 of the West Bengal Goods and Services Tax Act, 2017, along with a subsequent adjudication order dated November 04, 2025. The dispute arose from allegations that […]
Bombay High Court held that writ petition cannot be entertained in the face of availability of alternative remedy of approaching the NCLAT since claim of violation of principles of natural justice not established. Accordingly, writ petition dismissed.
