The Kerala High Court held that a municipality cannot deny a building permit when the District Level Authorised Committee has permitted conversion of paddy land for residential construction. The Court directed reconsideration of the permit application.
The Court found that the Assessing Officer had knowledge of the amalgamation before issuing the assessment orders. Passing orders in the name of dissolved entities was held to be without jurisdiction.
The Court held that valuation of goods cannot be examined during detention proceedings under Sections 129 or 130 of the GST Act, and such issues must be decided by the assessing authority.
The Court held that blocking of the Electronic Credit Ledger must automatically cease after one year under Rule 86A(3). Continued restriction beyond the statutory period was declared illegal.
The Madras High Court held that passing two assessment orders for the same GSTR-2A and GSTR-3B mismatch leads to duplication and double taxation. The earlier order was quashed and the later order was remanded for fresh consideration.
The High Court condoned delay in filing a GST appeal where the taxpayer believed the supplier would rectify an ITC mismatch. The appeal was restored for decision on merits.
The Karnataka High Court held that once cognizance is taken, a private complaint assumes the nature of an FIR and may be referred to by the complainant during testimony. The Court upheld the Magistrate’s decision permitting such reference.
The Allahabad High Court rejected bail in a large GST fraud involving fake invoices and dummy firms used to generate fraudulent input tax credit. The Court held that economic offences causing huge loss to public funds require a stricter approach to bail.
The Allahabad High Court set aside an order rejecting a GST appeal as time-barred. It held that the appellate authority failed to properly consider the argument that Form DRC-07 was uploaded later and affected the limitation calculation.
The court held that a taxpayer should approach the GST Appellate Tribunal for interim relief when an appeal is pending. It ruled that the Tribunal has inherent power to grant interim protection against recovery proceedings.
