The Court quashed a GST refund rejection passed without granting the full statutory reply period and personal hearing. It held that non-compliance with Rule 92 vitiates the refund order.
The High Court quashed tax additions where the assessee was denied cross-examination of a key witness whose statements were relied upon. The ruling reiterates that such denial violates principles of natural justice.
The Court set aside GST assessment and appellate orders after noting a prima facie case that tax and interest were already paid, remitting the matter for fresh adjudication.
High Court ruled that Rule 86A does not permit blocking of input tax credit beyond what is available in the electronic credit ledger. Negative balances were held unsustainable, with authorities directed to use statutory recovery provisions instead.
The Court held that interim protection applies where only a DRC-01 summary was issued and the core issue involves the legal status of the contracting authority.
The High Court set aside a GST demand after finding that tax proceedings were initiated against the wrong person due to clerical errors. The ruling underscores that adjudication based on incorrect identity cannot be sustained.
The High Court held that once the GST Appellate Tribunal is operational and appeal timelines are notified, disputes must be pursued before the tribunal. Taxpayers must comply with statutory pre-deposit requirements under Section 112 before filing appeals.
he High Court held that once the GST Appellate Tribunal is functional, disputes must be pursued before it. Filing an appeal requires strict compliance with the statutory pre-deposit under Section 112.
The Court examined whether alleging failure to produce documents alone could justify invoking extended limitation under Section 74 and allowed the issue to be tested on affidavits.
The Court addressed prolonged pendency of a Section 143(1) appeal and directed the appellate authority to decide it within eight weeks, reinforcing timely appellate adjudication.
