The Court held that the appellant was not given a chance to contest the legality of seizure. It ruled that such challenge must be permitted in confiscation proceedings to ensure fair hearing.
The Court held that statutory amendments extending the ITC time limit override earlier restrictions. It ruled that ITC for FY 2018-19 can be validly claimed up to November 30, 2021. The demand based on earlier limitation was therefore unsustainable.
The issue was cancellation of GST registration for non-filing of returns. The Court held that proceedings may be dropped if pending returns are filed and dues are cleared, allowing restoration of registration.
The Court addressed whether cancellation for non-filing of returns can be reversed after compliance. It held that authorities may restore registration if returns are filed and dues cleared as per Rule 22(4).
The Court examined whether repeated summons to a director amounted to misuse of power. It held that while authorities can summon individuals, such power must not be exercised arbitrarily or for harassment.
The Court examined whether GST cancellation for non-filing of returns could be reversed. It held that authorities must consider restoration if the taxpayer files pending returns and pays dues. The key takeaway is that compliance can enable reconsideration of cancellation.
The court held that Section 74 cannot be invoked without alleging fraud or suppression. The key takeaway is that absence of jurisdictional facts invalidates GST proceedings.
The Court held that cancellation for non-filing of returns can be reconsidered if the taxpayer files pending returns and clears dues. Authorities must examine such applications under Rule 22.
Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule 88C process; ITC denial for FY 2018-19 invalid due to Section 16(5).
The case involved cancellation of GST registration due to non-filing of returns. The Court held that restoration should be considered once the taxpayer complies with filing and payment requirements.
