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.
The Court granted interim relief after noting absence of proof that mandatory approval under Section 151 was served on the assessee. It held that the petitioner had made out an arguable case warranting stay of the Section 148 notice.
The Delhi High Court held that delay in filing Form No. 67 cannot defeat a substantive claim for Foreign Tax Credit. It directed the Assessing Officer to verify and grant FTC, observing that denial on technical grounds would amount to unjust enrichment.
The Calcutta High Court set aside cancellation of GST registration, noting it was based solely on non-filing of returns for six months. The Court granted the taxpayer four weeks to file returns and clear dues for restoration.
