The Allahabad High Court held that information regarding cash deposits constituted relevant material for issuing a notice under Section 148. It dismissed the writ petition while permitting the assessee to pursue the statutory appellate remedy.
The Allahabad High Court refused to recall its earlier judgment after holding that it had already delivered a detailed decision on merits and that no valid ground for recall was established.
The Calcutta High Court granted the taxpayer an opportunity to reply after finding that the show cause notice was not received. The GST authority was directed to pass a fresh reasoned order after hearing the petitioner.
The Telangana High Court held that a GST registration cancellation notice was valid because the accompanying documents clearly conveyed the allegations and enabled the taxpayer to respond effectively.
The Telangana High Court held that although relief under the Vivad Se Vishwas Scheme could not be revived after the scheme expired, the taxpayer should not be left without a remedy. The Court directed restoration of the withdrawn appeals for decision on merits.
The Telangana High Court declined to entertain the writ petition because the GST Appellate Tribunal (GSTAT) is now functional and provides an effective statutory appellate remedy. The Court permitted the petitioner to file an appeal before the GSTAT within the prescribed window period after making the required statutory deposit.
The Punjab and Haryana High Court set aside the GST adjudication order on secondment of expatriate employees because relevant CBIC Circular No. 210/4/2024-GST and Instruction No. 05/2023-GST were issued after the order.
The Bombay High Court considered a challenge to a demand-cum-show cause notice on the ground that it was issued more than ten years after the alleged transaction. The Court issued notice to the respondents and permitted the petitioner to seek further relief if additional proceedings are initiated.
The Telangana High Court permitted the assessee to file a statutory appeal within two weeks with the prescribed pre-deposit. It directed the appellate authority to consider the appeal while taking into account that the writ petition had been pursued.
The Telangana High Court allowed the assessee to file a statutory appeal with a delay condonation application instead of examining the writ petition on merits. The appellate authority was directed to decide the delay issue before considering the appeal.
