The Court directed the petitioner to first seek rectification of the order before challenging recovery proceedings under GST law. It held that the proper officer must consider such application, even manually if required.
The issue was attachment of a taxpayer’s bank account for another person’s dues without notice. The Court held such action invalid due to violation of natural justice and lack of prior liability determination.
The Court declined to entertain the writ petition as no part of the cause of action arose within its territorial jurisdiction. It allowed withdrawal with liberty to approach the appropriate forum.
The court examined whether tax paid during investigation can be treated as voluntary. It ruled that authorities must investigate coercion claims before treating such payments as voluntary.
The issue was whether delayed appeal against GST demand could still be filed. The court allowed the assessee to file appeal with delay condonation and directed consideration as per law.
The issue was whether delayed appeal against GST demand could be entertained. The court allowed filing of appeal with delay condonation and directed authorities to consider it as per law.
The issue was whether delayed appeal against GST order can still be entertained. The court allowed filing of appeal with delay condonation and directed the authority to consider it sympathetically.
The issue was whether delayed appeal against GST demand could be entertained. The court allowed filing of appeal with delay condonation and directed authorities to consider it sympathetically.
The Court held that GSTIN cannot be cancelled solely based on supplier irregularities without examining the taxpayer’s transactions. The matter was remanded due to absence of independent findings.
The Court held that input tax credit cannot be restricted to the month of invoice when business practices require later accounting. It ruled that such restriction defeats the objective of avoiding cascading taxation.
