The issue was whether recovery could proceed when the statutory appellate forum was unavailable. The Court held that recovery must remain stayed, allowing the taxpayer to file an appeal once the GST Appellate Tribunal becomes functional.
The High Court set aside a GST detention order after finding that it was issued on the same day as the show cause notice, violating natural justice.
The High Court granted anticipatory bail after noting that the applicant could not appear earlier due to residing in another state and agreed to cooperate with the ED.
The High Court quashed a GST assessment holding that solar power contracts must be taxed at an effective 8.9% under applicable notifications, not 18%.
The issue before the Court was whether a bare approval lacking application of mind could sustain proceedings under Section 153C. The Court held that mechanical approval vitiates the proceedings, reaffirming that valid approval is a mandatory jurisdictional requirement.
The issue was whether a taxpayer could be denied appellate remedy due to non-appointment of GSTAT members. The Court held that limitation would start only after the Tribunal becomes functional and granted liberty to file appeal with statutory stay.
The High Court held that dismissal of a GST appeal on delay was improper where illness was supported by records. The key takeaway is that marginal delay with valid reasons must be condoned.
The High Court held that inter-State supplies remain taxable under IGST where goods are delivered outside the State. Contractual clauses on transfer of title cannot override Section 10(1)(a) of the IGST Act.
The case addressed GST demands raised through orders uploaded on the portal without proof of access. The Court ruled such orders were not effectively communicated. Matters were remanded after setting aside the demands, subject to partial deposit.
Allahabad High Court held that writ petition under Article 226 is not be maintainable if there is an alternative remedy under different jurisdiction of the same High Court. Accordingly, writ by developers challenging concurrent orders of Consumer Commissions dismissed.
