The Court held that prolonged suspension of trustees, sealed records, and administrator control constituted genuine cause for delayed filings. The delay for six assessment years was condoned and the returns ordered to be processed as filed on time.
Guwahati High Court ruled that appeals challenging CESTAT’s order on special rate of value addition are not maintainable, as issue pertains to valuation of goods for assessment and lies with Supreme Court.
The Court invalidated the assessment order after finding that it was issued within a week of notice and without meaningful opportunity of hearing.
The Court held that the assessment order was invalid because no hearing date was communicated after 06.11.2023, resulting in an ex-parte order. The matter was remanded for fresh proceedings.
The High Court dismissed the writ petition challenging ITC demands, noting that an alternative statutory remedy under Section 107 of the CGST Act is available and must be pursued.
The Court set aside the penalty imposed for expired e-way bill, holding that proceedings under Section 129 require proof of intent to evade tax, which was absent.
Karnataka High Court held that blocking of Electronic Credit Ledger invoking rule 86A of Central Goods and Services Tax Rules [CGST Rules] without granting pre-decisional hearing and without providing reasons to believe is impermissible. Accordingly, order is quashed.
Rajasthan High Court held that criminal prosecution wholly on allegation of concealment is liable to be quashed since the Tribunal has adjudicated that there was neither concealment during penalty proceedings hence there remains no factual or legal basis for the prosecution to survive.
The Court upheld cancellation after officials found forged rental agreements and no business activity at the declared premises. The ruling confirms that GST registration obtained through fraudulent documents cannot be sustained.
Court held that directing a ₹5-crore deposit was unwarranted since the disputed issues had been consistently decided in favour of the assessee. The order was set aside.
