The Bombay High Court held that consolidated GST show cause notices covering several financial years are not permitted under the CGST Act. The Court ruled that each financial year constitutes a separate tax period requiring independent assessment.
The Bombay High Court held that recovery of tax demands could not continue when the department failed to produce the assessment, rectification, or intimation orders creating such demands. The Court quashed the recovery notice and directed withdrawal of the demands.
The Bombay High Court held that cancellation of GST registration without granting an opportunity of personal hearing violated principles of natural justice. The cancellation and revocation rejection orders were quashed and remanded for fresh adjudication.
The Bombay High Court held that a provisional attachment of a bank account under Section 83(2) of the CGST Act automatically ceases after one year. The Court directed de-freezing of the account, ruling that the attachment had lapsed by operation of law.
The Bombay High Court held that statements made in Special Notices for removal of a director under the Companies Act formed part of a statutory corporate process and were not per se defamatory.
The Bombay High Court granted a fresh hearing where GST recovery proceedings were initiated against the son for alleged tax dues of his deceased father. The Court held that all contentions, including challenge to statutory provisions, would remain open.
The Bombay High Court held that delayed IGST refunds beyond sixty days attract mandatory interest under Section 56 of the CGST Act. The Court ruled that refund claims could not be indefinitely withheld after appellate proceedings attained finality.
The Bombay High Court set aside the GST cancellation order after finding that no reasons were recorded and no personal hearing was granted. The matter was remanded for fresh adjudication following due process.
The Bombay High Court held that penalty proceedings under Section 271-D cannot continue independently when the appeal against the underlying assessment order is pending before CIT(A). The Court directed that the penalty proceedings remain in abeyance until the appellate proceedings conclude.
The Bombay High Court set aside a GST refund rejection order after finding that the adjudicating authority failed to provide proper reasons or consider the taxpayer’s submissions. The Court held that refund claims cannot be rejected through non-speaking orders passed without application of mind.
