The Court examined whether tax authorities could recover the full disputed tax despite pending appellate remedies. It held that recovery beyond the statutory pre-deposit limits under GST law was impermissible.
The Court set aside a reassessment order passed in the name of a deceased assessee, holding that proceedings cannot continue after authorities are informed of death. Fresh proceedings may be initiated against legal representatives as per law.
The High Court declined to entertain a writ petition against cancellation of GST registration as an effective statutory remedy existed. The taxpayer was directed to seek revocation before the proper officer.
The High Court examined whether a delayed GST appeal could be rejected outright. Balancing equities, it allowed the appeal to be heard on merits subject to payment of costs, setting aside the dismissal order.
The High Court held that a review cannot be entertained without a clear error or new evidence. Re-arguing the case on merits was found impermissible.
The Court admitted the writ challenging GST orders where proceedings were initiated beyond the prescribed period. Recovery was stayed subject to a 10% deposit, highlighting limits on delayed adjudication.
The High Court held that refunds cannot be adjusted against a demand already stayed by the Assessing Officer. It directed refund of amounts adjusted despite the assessee being treated as not in default.
The court examined allegations that an order under Section 74 was passed without supplying seized documents or digital material. The matter was adjourned for the State to clarify whether such copies could be provided.
The issue was whether further GST recovery could be initiated after interest had already been paid. The High Court granted interim protection, restraining recovery on finding a prima facie case based on prior payment.
The High Court set aside a cancellation order that failed to address the taxpayer’s reply or record reasons. The ruling underscores that unreasoned orders cannot survive judicial scrutiny.
