Calcutta High Court set aside an income tax assessment order initiated in the name of a deceased individual, highlighting that proceedings must be directed to legal heirs.
The Court held that it was unreasonable to expect taxpayers to locate orders under the “Additional Notices and Orders” tab and directed the delayed appeal to be heard on merits. The key takeaway is that delay caused by such portal-related issues must be condoned.
The High Court directed the Appellate Authority to reconsider ITC claims for FY 2017-18 to 2020-21 under Section 16(5), emphasizing compliance with the October 8, 2024 notification.
The Court held that the SCN lacked mandatory hearing details, making the adjudication unsustainable. The order was set aside for violating Section 75(4) and principles of natural justice.
The High Court set aside a GST appellate order after finding that it lacked reasoning and failed to address the taxpayer’s ITC claim made in GSTR-9. The matter was remanded for fresh consideration.
The Court permitted the petitioner to file a belated appeal under Section 107 of the WBGST Act, subject to Rs. 15,000 payment, directing the appellate authority to hear it on merits.
The Calcutta High Court held that statutory pre-deposit requirements cannot be retrospectively applied to appeals against penalty-only GST orders. The appeal was remanded for consideration without pre-deposit.
The Court found the appellate order to be unreasoned and based on non-application of mind. It set aside the decision and remanded the matter for fresh consideration.
The Court ordered respondent No. 4 to consider and decide the petitioner’s GST refund representation. No findings were made on merits, and all issues remain open.
The Court ruled that the petitioner offered no justification for challenging a February 2023 inspection through a writ filed only in August 2025. It noted that factual disputes and the availability of an appeal remedy made the writ non-maintainable. However, the petitioner was permitted to approach the appellate authority within 30 days.
