The Court held that assessment orders under Section 62 cannot survive once GSTR-3B returns are filed with tax and dues. The key takeaway is that belated compliance can nullify best judgment assessments.
The Court held that assessment orders under Section 62 stand deemed withdrawn where returns and dues are filed within extended timelines. Delays were condoned, subject to payment of interest and late fees.
The High Court set aside a GST assessment issued after the taxpayer’s death, holding that proceedings cannot be validly conducted against a deceased person. It ruled that fresh assessment must involve the legal representative, with recovery limited to the estate.
Reversal ordered due to cancelled registration was set aside once the cancellation itself was undone. The ruling reaffirmed the linkage between valid cancellation and ITC reversal.
The court held that directors cannot be made liable for company tax dues without specifying gross negligence or breach of duty. Bank account attachments were set aside for non-compliance with statutory conditions.
The dispute concerned whether internal road works were taxable at 12% or 18% under GST. The High Court set aside the higher rate levy on road works and directed reassessment after considering the public road certificate.
The court ruled that a single assessment covering several tax periods violates GST provisions. Orders were set aside with liberty to initiate fresh, year-wise proceedings.
High Court held that goods and conveyance detained under GST must be released once penalty is paid, where authorities failed to initiate confiscation after statutory period. Mere delay in payment did not justify continued detention.
The High Court quashed a penalty show cause notice issued under Section 122, holding that jurisdiction cannot be assumed merely on the basis of a general notification. Fresh proceedings were permitted in accordance with law.
Andhra Pradesh High Court held that State becomes liable to compensation on account of theft of seized silver and cash which was carried out in the police station. Accordingly, the writ petition is allowed.
