The Bombay High Court quashed a GST registration cancellation order after finding that the show cause notice contained no reasons. The Court held that orders lacking reasons violate principles of natural justice and are legally unsustainable.
The Court observed that allegations of fraud, willful misstatement, and suppression must contain clear particulars enabling effective response by the taxpayer. The absence of reasons rendered the show cause notice and subsequent orders invalid.
Bombay High Court held that GST registration cannot be cancelled without proper hearing and a reasoned order. The Court quashed the cancellation and revocation rejection orders for violating principles of natural justice.
Bombay High Court held that delay in filing Form No. 10 for claiming accumulation under Section 11(2) should be condoned where genuine hardship exists. The Court adopted a liberal and justice-oriented approach to protect charitable exemption claims.
The Bombay High Court held that reassessment proceedings became time-barred because no reassessment order was passed within the limitation period prescribed under Section 153. The Court ruled that procedural remand directions did not extend limitation under Section 153(6).
The Bombay High Court directed constitution of a special NCLT Bench after an insolvency petition remained pending despite being reserved for orders twice. The Court held that delay frustrated the purpose of IBC proceedings.
The Bombay High Court set aside GST adjudication orders after finding that no personal hearing was granted before passing adverse orders. The Court held that Section 75(4) requires hearing even if replies to notices were not filed.
Bombay High Court held that transitional CENVAT credit cannot be denied merely because ST-3 returns were filed late. The Court emphasized that substantive credit eligibility must be examined based on actual tax payment evidence.
The Bombay High Court held that State GST authorities could not initiate parallel proceedings and attach bank accounts when Central GST authorities were already investigating the same alleged ITC liability.
Assessee – university challenged an order issued under Section 74(1) of the CGST Act confirming GST demand of Rs.16.90 crores along with equivalent penalty and interest on affiliation fees collected by the University for the period 2017-18 to 2022-23.
