The Court set aside a suspension issued for not acting against a bogus GST firm, noting the officer was on sanctioned leave and later transferred. The ruling permits inquiry proceedings to continue but removes the suspension.
Allahabad HC quashed GST cancellation order and appellate rejection, directing department to issue a fresh show cause notice and grant a personal hearing.
The Court held that deposits taken during investigation were not duty payments, so Section 11BB did not apply. Interest was payable from the date of deposit at 12%, reinforcing that revenue cannot retain money without authority of law.
The High Court ruled that a protest deposit must be considered toward the statutory 10% pre-deposit. The dismissal of the appeal for non-compliance was set aside.
Court held that a statutory appeal cannot be denied merely because GST portal reflects ‘Nil’ disputed tax. It directed GSTN to modify system and allowed taxpayer to file a physical appeal pending correction.
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.
