The case involved simultaneous proceedings by Central and State GST authorities concerning the same tax period and subject matter. The High Court directed both authorities to coordinate and ensure that only one authority continues adjudication in accordance with the Supreme Court’s ruling.
The Allahabad High Court held that the impugned notice merely proposed a cess demand and did not contain a final determination. The petitioner was directed to pursue statutory remedies by filing objections before the authority.
The Court held that the non-obstante clause in Section 16(5) prevails over Section 16(4). Since the returns were filed before the prescribed cut-off date, the ITC denial was set aside.
The Madras High Court held that a Section 74 order could remain in abeyance where a second appeal could not be filed due to a GST portal glitch. The Court directed the appeal to be taken on file and left the issue of Section 74 applicability open.
The Delhi High Court held that RTI replies showing tax return filings and bank entries did not establish that specific payments were accounted for in taxable income. As a result, no ground existed to review the earlier dismissal of the writ petition.
The High Court held that portal-only service of a show cause notice after GST registration cancellation violated natural justice. The tax order was quashed, with liberty granted to issue a proper notice.
The Court rejected the challenge to arrest legality after finding that written grounds of arrest were furnished and acknowledged by the accused. Bail was denied considering the prima facie evidence and magnitude of the alleged fake ITC fraud.
The Delhi High Court held that GST registration could not be cancelled retrospectively when the show cause notice did not indicate such action. The order was quashed as it travelled beyond the scope of the notice.
The Rajasthan High Court held that proceedings cannot be initiated against a person who has already expired. The notices were quashed, with liberty granted to the Department to proceed in accordance with law against legal representatives.
The Gauhati High Court set aside a GST registration cancellation order after finding it to be a non-speaking order without recorded reasons. The matter was restored to the stage of the show cause notice.
