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.
The Madras High Court condoned a 150-day delay in filing a GST appeal, accepting the explanation of accountant’s lapse. The Court directed payment of an additional 10% of disputed tax before hearing the appeal on merits.
The High Court revoked cancellation of GST registration and directed portal modifications to enable compliance. ITC utilization was restricted pending departmental scrutiny.
The Court held that designation of New Delhi as the arbitration venue amounts to the juridical seat, conferring supervisory jurisdiction. Despite a separate exclusive jurisdiction clause for Jajpur courts, the Court appointed an arbitrator under Section 11(6).
