The Court held that the Tribunal erred by rejecting an adjournment request without assigning reasons. The matter was remanded for a fresh hearing after finding a violation of natural justice.
Allahabad HC rules that GST cannot be levied on work contracts executed under the VAT regime. Payments received later do not attract tax, penalty, or interest under GST.
The Court found that the petitioner did not receive effective notice because the SCN was placed in a less visible portal tab. It set aside the demand order and directed a fresh hearing opportunity.
The Court held that uploading the show-cause notice only under the additional tab did not constitute valid service. The order and appeal rejection were set aside, and the petitioner was granted a fresh opportunity to reply.
High Court declined to interfere with an ex parte GST order after assessee failed to attend scheduled hearings. Petitioner was directed to pursue statutory appeal, with outcome subject to Supreme Court’s decision on related notifications.
The Orissa High Court set aside the rejection of a GST appeal, allowing it to be heard on merit after the petitioner deposited the required pre-deposit amount under Section 107(6).
HC ruled that industry’s predominant activity was not chemical processing, rendering cess assessments without jurisdiction. It ordered all assessments to be quashed and directed refund of cess collected.
The Court held that disputed factual issues must be examined through the statutory appellate mechanism and dismissed the writ appeal, directing the appellant to pursue the remedy under the GST Act.
Court held that tax authorities cannot refuse ITC refund to SEZ units merely because related precedent is under challenge. Until reversed, Britannia remains binding and must be followed.
Court held that Section 74 proceedings cannot be initiated when tax and interest are paid before issuance of notice under Section 73(5). The ruling confirms that premature invocation of Section 74 is without jurisdiction.
