The Gujarat High Court held that authorities cannot pass adverse GST orders without complying with the mandatory hearing requirement under Section 75(4). The Court ruled that even if the assessee opts against personal hearing, principles of natural justice must still be followed.
The Telangana High Court held that reassessment proceedings initiated by the Jurisdictional Assessing Officer after implementation of the Faceless Assessment Scheme were without jurisdiction. It quashed notices issued under Sections 148A and 148 along with consequential orders.
The Telangana High Court permitted the taxpayer to seek revocation of GST registration cancellation after returns were not filed due to closure of business. The Court granted liberty to file a fresh application as the petitioner intended to restart operations.
The Telangana High Court directed GST authorities to decide pending cancellation proceedings within two weeks after noting that the taxpayer’s business operations had come to a standstill.
Telangana High Court permitted the taxpayer to file a physical application for revocation of cancelled GST registration after expiry of the statutory timeline. The authority was directed to consider the request in accordance with law within three weeks.
Telangana High Court permitted the taxpayer to withdraw the writ challenge against a Section 74 GST order and pursue the statutory appellate remedy instead. The Court directed the appellate authority to consider the appeal and delay condonation request in accordance with law.
Telangana High Court directed the tax authorities to accept a manual application for revocation of GST registration cancellation since the GST portal no longer permitted online filing.
Telangana High Court permitted the petitioner to withdraw the writ petition and pursue the statutory appellate remedy under Section 107 of the CGST Act. The Court directed the appellate authority to consider the delay sympathetically since the petitioner had approached the High Court first.
Telangana High Court directed authorities to accept a physical application for revocation of cancelled GST registration where the GST portal no longer permitted online filing. The Court granted relief after noting the cancellation arose from filing NIL returns.
Telangana High Court held that payment of outstanding GST dues during adjudication does not exempt a taxpayer from mandatory pre-deposit for filing an appeal. The Court clarified that penalty disputes must be decided by the appellate authority on merits.
