The High Court held that appeals filed after the maximum period under Section 107 of the CGST Act are not maintainable. Writ jurisdiction cannot be used to override mandatory limitation periods.
The High Court held that an eight-day delay in filing a GST appeal within the condonable period deserved consideration. The rejection was set aside to restore the taxpayer’s right to be heard.
The High Court ruled that defaults arising from a Chartered Accountant’s actions are attributable to the taxpayer. Alleged misappropriation by the consultant does not invalidate GST demand orders.
The court held that once all GST dues, interest, and penalties are cleared, authorities must consider revocation of cancellation. Permanent cancellation after compliance was found unjustified and contrary to the statutory scheme.
The High Court ruled that Rule 86A cannot be invoked to block ITC beyond the balance available in the electronic credit ledger. Negative blocking was held to be without jurisdiction.
The Court held that issuing a single GST notice covering several financial years is without jurisdiction under Section 74. Each tax period must be assessed separately.
The High Court held that once a company undergoes CIRP and new management is installed, GST authorities must recognize this legal shift and cannot act as if the old management continues.
Delhi High Court held that there cannot be indefinite pretrial detention when the existence of proceeds of crime itself is seriously in doubt. Accordingly, continued detention is not warranted hence bail application allowed and regular bail granted.
The Court held that delay in filing Form 10-IC could not be rejected where the return form itself lacked a functional option field. Substantive compliance with Section 115BAA was found sufficient to grant the concessional tax rate.
The Court held that once late fees are imposed for delayed filing of returns under Section 47, a general penalty under Section 125 cannot be added. The ruling clarifies the mutually exclusive application of these penalty provisions.
