The Court held that penalty for delayed reversal of credit on obsolete inputs was unjustified since no advantage was gained and the credit had been duly reversed. The writ petition was allowed, and the penalty was set aside.
The High Court set aside reassessment notices for not following mandatory faceless procedures introduced by recent Finance Act amendments. The ruling underscores that non-faceless issuance violates statutory requirements.
HC held that delayed appeals need not prevent GST Registration restoration when taxpayer undertakes to file returns and pay outstanding dues. Restoration was directed subject to completing statutory formalities.
The Court held that a Section 148 notice issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer was invalid. It ruled that mandatory faceless procedures apply even in international taxation matters.
Madras High Court rejected petitioner’s limitation plea despite COVID-19 extensions and remanded case for fresh adjudication, subject to 50% pre-deposit of disputed GST.
Delhi High Court remands SCNs issued to a taxpayer for fresh adjudication, citing violation of natural justice. The petitioner is granted time to file replies and attend a personal hearing.
HC set aside a rectification rejection after finding that authority failed to provide a personal hearing. Matter was remanded for fresh consideration subject to a 25% tax deposit.
Gujarat High Court rules that reopening assessments using information from third parties without direct evidence linking the taxpayer is invalid, quashing Section 148 notices.
High Court ruled that a writ challenging an order under Section 148A(d) is maintainable even when statutory appeals are available, emphasizing jurisdictional and legal issues.
Delhi High Court declined to entertain a writ petition challenging ITC demands, emphasizing appeals are the proper forum for complex fraud-related GST cases.
