Relying on settled Supreme Court precedent, the Court held that a writ petition is not maintainable where the GST Act provides a complete appellate framework. The petitioner was relegated to pursue the remedy under Section 107.
The High Court set aside an ITC reversal demand after finding that no date, time, or venue for personal hearing was communicated. The ruling underscores that statutory hearing requirements must be strictly followed before confirming GST demands.
The court held that a refund claim cannot be denied solely due to technical issues on the GST portal when substantive conditions are met. Authorities were directed to process the refund on merits.
The Court set aside the detention order and notice after finding they were not issued and communicated within the mandatory seven-day period under Section 129, rendering the action unsustainable.
The Court held that failure to upload the prescribed form cannot defeat a tax benefit when the option was clearly exercised in the return. Procedural lapses were directed to be regularised under Section 119(2)(b).
The court held that technical difficulties justified condonation of delay in filing the prescribed form for concessional tax. Procedural lapses could not override a valid claim made in the return.
The Court held that the petitioner suppressed the fact of an earlier withdrawn writ challenging the same order. The petition was dismissed with costs and limited relief granted only for statutory application.
The court examined an assessment passed without considering the taxpayers detailed reply. It held that non-consideration of the reply violates natural justice, warranting remand.
The court addressed denial of a GST refund arising from repeated deficiency memos on a leasehold transfer. It held that the refund must be processed promptly upon application, reinforcing accountability of tax authorities.
The court ruled that delayed filing of Form 10 for income accumulation cannot defeat exemption when substantive conditions are met. Rejection of condonation was held unsustainable.
