The Court set aside an appeal dismissal due to one-day notice for personal hearing. The petitioner will now have a proper hearing with at least a week’s notice.
The Delhi High Court held that freezing of a company’s bank accounts without a proper investigation violated natural justice. Interim relief allowed the petitioner to operate accounts while maintaining a minimum balance.
The Court set aside the GST demand after finding that the show cause notice and order lacked reasons and no meaningful opportunity of hearing was provided.
Delhi High Court directed CBIC to submit draft amendments as the definition of jewellery and monetary limits are under review, with interim directions possible.
Court held that GST proceedings must be treated as closed when tax is paid before SCN and 15% penalty is deposited, leading to quashing of order against petitioner.
Court found it unjustified that the Council demanded compliance and personal appearance without supplying relied-upon material. It directed that proceedings be deferred until documents are furnished, reinforcing the right to a fair preliminary inquiry.
The Court held that cancellation of GST registration could not stand when the amended place of business was not considered. It directed re-inspection of the updated address and fresh adjudication of the show cause notice.
The Court held that amounts deposited under protest and retained during investigation must be considered for statutory pre-deposit. It set aside the dismissal of appeals and directed CESTAT to hear them on merits.
The Court addressed whether a second CGST demand could stand when the DGST had already raised a similar demand for the same period. It held that the petitioner may appeal the CGST order without additional pre-deposit because the earlier deposit covered the same amount.
The Delhi High Court invalidated the retrospective cancellation of GST registration where the show cause notice did not contemplate retrospective action, ensuring a fresh hearing after re-inspection.
