HC held that, GST registration shall be revived, in case where the GST Registration of the assessee was cancelled due to non-filing of returns for a long period and later on the assessee had paid the tax and the penalty.
Shree Info System Solutions Pvt. Ltd Vs Assistant Commissioner (ST) Adjudication (Madras High Court) As already alluded to supra, captioned writ petition turns on a very narrow compass and therefore it is really not necessary to delve into the factual matrix in detail. It will suffice to say that while the interception followed by detention/seizure […]
Maintainability of petition – availability of alternative remedy – fair opportunity of hearing – ex-parte order – violation of principles of natural justice
R Enterprises Vs Union of India & Ors. (Delhi High Court) Section 83 of the CGST Act empowers the concerned authority to provisionally attach assets, in cases where the proceedings have been initiated under Chapter XII, XIV or XV of the CGST Act and the Commissioner is of the opinion that for the purpose of […]
Burnpur Polyfabs Pvt. Ltd Vs State of Jharkhand (Jharkhand High Court) HC held that taking into consideration that an efficacious alternative remedy by way of appeal is available to the petitioner under Section 107 of JGST Act, we therefore, grant liberty to the petitioner to approach the appellate authority against the impugned order passed under […]
Release of seized perishable goods – conclusion of adjudication proceedings expeditiously – seeking cross examination of the Panch witnesses, other witnesses whose statements are relied upon in the Show Cause Notice and the officers of the DGGI
In the light of the disputations and contestations, considering that the same turns heavily on facts, this writ Court refrains itself from expressing any opinion or view on the same.
Petitioner is desirous of going to the Appellate Authority for questioning and challenging the assessment which has been finalized and that being his right, if he has missed out on the limitation, condoning this period of limitation in the given circumstance, keeping the larger issue open, this petition is allowed.
Section 129 provides for issue of notice / hearing before order is made. This Court is informed that notice has been issued on 04.12.2022. The order has to be made within 7 days but owing to the captioned writ petition being filed on 09.12.2022, making of the order has been put on hold is learned Revenue counsel’s say.
Golcha Garments Vs Joint Commissioner of GST & Central Excise (Appeals) (Madras High Court) Hon’ble Supreme Court has made it clear that what was extended by order of Hon’ble Supreme Court qua Covid-19 period was only the period of limitation and not the period upto which the delay can be condoned in exercise of discretion […]
