The Bombay High Court held that limitation under Section 35 of the Goa VAT Act must be computed after excluding the COVID period where the assessment order itself was served during that period. The matter was remanded for fresh consideration of delay condonation.
The Telangana High Court held that if a taxpayer files an appeal within the prescribed period along with the statutory pre-deposit, recovery proceedings should not be initiated. The ruling reinforces the protection available to assessees during the appeal process under the GST law.
The Telangana High Court held that if an appeal is filed within the prescribed period along with the statutory pre-deposit, recovery proceedings should not continue. The key takeaway is that taxpayers are protected from coercive recovery while availing their appellate remedy.
The Kerala High Court ruled that businesses could distribute common ITC through cross-charge without obtaining ISD registration before April 1, 2025. The decision quashed GST demand and penalty, emphasizing that mandatory ISD registration applies only prospectively.
The Court held that retention of seized cash beyond six months is illegal if the extension order under Section 110(2) of the Customs Act is not communicated to the affected person within the statutory period. The ruling reinforces that procedural safeguards protecting taxpayers cannot be ignored.
The Telangana High Court declined to examine the merits of the GST assessment order and allowed the taxpayer to pursue the statutory appellate remedy. The Court clarified that the appellate authority should consider the delay condonation plea based on the reasons explained by the assessee.
The Telangana High Court declined to examine the merits of the GST demand but permitted the taxpayer to file a statutory appeal with a delay condonation application. The ruling highlights that appellate remedies remain available even where notices are claimed to have been discovered belatedly through the GST portal.
The Telangana High Court held that an order rejecting delay condonation without assigning reasons suffers from lack of application of mind. The key takeaway is that authorities must pass speaking orders while deciding applications for revocation of GST registration cancellation.
The Telangana High Court permitted the taxpayer to file a delayed appeal against the GST demand and penalty order passed under Section 74. The key takeaway is that the appellate authority may condone delay after considering that the taxpayer had been pursuing a writ remedy.
The Delhi High Court held that its earlier order directing the applicant to join investigation within ten days required no further clarification. The Court ruled that the applicant had failed to act within the stipulated timeline despite adequate directions.
