The Court quashed the GST cancellation after finding that the notice was system-generated and lacked an identifiable issuing authority. It held that statutory powers must be exercised by officers, not automated systems.
Court allowed bail to a businessman accused of claiming input tax credit through shell companies, citing completed investigation and documentary evidence. Bail conditions include appearing at trial and avoiding evidence tampering.
The court quashed a GST cancellation order issued without proper notice or reasons, emphasizing natural justice and the petitioner’s right to business under Article 19(1)(g).
Allahabad HC found that GST dispute raised factual questions unsuitable for writ jurisdiction. It directed petitioner to pursue remedies before adjudicating authority under GST law.
The Allahabad High Court allowed bail to an accused in a high-value GST fraud case, citing completion of investigation and initial stage of trial as key considerations.
The High Court found that the adjudicating authority exceeded its jurisdiction and failed to provide a proper hearing before passing the confiscation and penalty order.
The Allahabad High Court refused bail to an accused in a cyber fraud case involving fake GST registrations, citing strong evidence and the rising threat of digital crimes.
Allahabad High Court held that GST registration cannot be cancelled without issuing a mandatory notice in Form REG-17, even in cases of voluntary surrender, setting aside cancellation and appeal orders.
Recognizing common difficulties in accessing notices on the GST portal, the High Court directed a fresh adjudication and emphasized taxpayer trust and procedural fairness in the GST regime.
Court held that determining jurisdiction between State and Central GST authorities requires factual examination and advised petitioner to pursue statutory appeal remedies.
