The High Court allowed restoration of GST registration cancelled for six months’ non-filing of returns. It held that authorities must consider revocation if the taxpayer clears dues with interest and late fees as per Rule 22(4).
The High Court held that arrest made before the time fixed in a statutory appearance notice violated mandatory procedure. The ruling clarifies that such non-compliance renders the arrest infirm, justifying grant of bail.
The Court ruled that GST registration cancelled for six months’ non-filing need not be final where the taxpayer later files returns and pays dues. Authorities must consider restoration applications made within the time granted by the Court.
Bail was denied after the Court noted that the alleged offences involved a multi-state organised network. The ruling affirms that the gravity and scale of economic offences are key factors in bail decisions.
The High Court addressed recovery action taken during pendency of tax appeals and directed the appellate tribunal to hear interim applications swiftly. Recovery was stayed until a specified date.
The issue was whether expiry of the revocation timeline bars restoration of GST registration. The Court ruled that authorities can restore registration when pending returns and full tax liabilities are cleared as per Rule 22.
The High Court found prima facie merit in the challenge to a state reimbursement clause restricting ITC. Show cause notices seeking reversal of ITC were stayed pending further hearing.
The High Court held that a show cause notice lacking factual details cannot sustain cancellation of GST registration. The cancellation order was set aside and fresh opportunity was granted to the taxpayer.
The case concerned a challenge to VAT enforcement on liquor retail shops. The Court ruled that statutory tax requirements cannot be stayed when the law itself is not under challenge.
The High Court granted anticipatory bail after noting that the applicant could not appear earlier due to residing in another state and agreed to cooperate with the ED.
