The High Court closed the writ petition after noting that the GST Appellate Tribunal had been constituted, directing the taxpayer to pursue the statutory appeal without limitation objections.
Emphasizing the gravity of cancellation, the Court intervened where illness prevented compliance. The key takeaway is that genuine hardship can warrant restoration of registration.
The Court annulled a GST adjudication after finding that no proper personal hearing was granted, directing fresh proceedings with due notice and opportunity.
Allahabad High Court granted bail to an accused in a ₹40 crore GST evasion case, citing documentary evidence, absence of criminal history, and procedural delays in trial as key factors.
The Court examined whether diesel used through service providers could escape VAT liability. It held that in the absence of proof of purchases from registered dealers, VAT was rightly levied.
The Court quashed penalty orders where all documents were produced and goods matched invoices. The key takeaway is that procedural lapses alone do not justify penal action.
The High Court set aside GST recovery and appellate orders after finding that no effective opportunity of hearing was granted to the taxpayer.
The High Court stayed a GST demand where the assessee alleged denial of a personal hearing under Section 75(4). The case turns on whether service through the portal sufficed after registration cancellation.
The court set aside tax and penalty proceedings initiated solely because the supplier’s GST registration was earlier cancelled. It held that once the registration was restored and transactions were supported by evidence, Section 74 action could not survive.
HC found that ITC was allowed without addressing findings of paper transactions and returned payments. Matter was remanded for fresh consideration by Tribunal.
