The High Court closed the writ petition after noting that the GST Appellate Tribunal had been constituted and was operational. Taxpayers were allowed to file statutory appeals without limitation objections.
The High Court disposed of the writ petition after the constitution of the GST Appellate Tribunal, permitting the taxpayer to file a statutory appeal. The ruling clarifies that writ jurisdiction need not continue once the appellate forum is operational.
The Court set aside a GST demand after finding that tax liability was discharged under CGST and SGST instead of IGST. Authorities were directed to reassess liability and grant refund if excess tax was paid.
The Court ruled that omission to issue Section 143(2) vitiates reassessment at the root. Such a defect cannot be cured, even if the return is alleged to be defective.
The Court examined a GST demand raised after the death of a proprietor and held that proceedings against a dead person are invalid. The ruling clarifies that authorities must issue notice to legal heirs before any tax determination.
The High Court examined a GST demand raised beyond the amount mentioned in the show-cause notice. Holding it violative of Section 75(7), the Court quashed the demand and ordered fresh adjudication.
The Allahabad High Court declined to interfere with GST seizure and penalty orders, holding that disputed factual issues and availability of a statutory appeal barred writ jurisdiction.
The High Court held that a bank cannot unilaterally reduce the interest rate agreed in a fixed deposit during its tenure. Depositors cannot be penalised for internal errors of the bank.
The High Court refused to quash a GST show cause notice where the authority had formed prima facie satisfaction of fraudulent ITC availment. The ruling affirms limited judicial interference at the notice stage.
The High Court set aside GST assessment and appellate orders where the date for personal hearing was fixed on the same day as the reply deadline. It held that such procedure violates principles of natural justice.
