The Court held that failure to comply with payment conditions under the 2020 Scheme automatically revived withdrawn revision petitions. This made the assessee eligible under the 2024 DTVSV Scheme.
The High Courtquashed a best judgment assessment and related appellate order after finding consensus on denial of hearing. The matter was remanded for fresh adjudication with a speaking order, subject to a 10% pre-deposit.
While alteration of the cheque amount is a material alteration under law, the court ruled that consent and responsibility for alteration are factual questions. The complaint was not quashed at the pre-trial stage.
The High Court examined whether the borrower was denied the mandatory 30-day period before auction under SARFAESI. Relying on the post-2016 legal position, it held that sufficient time was available and the sale was valid.
The Court held that refund rights accrued before the 2019 amendment to Section 54 cannot be taken away retrospectively. The key takeaway is that limitation changes cannot extinguish vested GST refund rights.
The High Court ruled that the Tribunal cannot refuse to consider a stay application merely because no tax demand exists. It held that the power to grant stay flows from appellate jurisdiction and must be exercised where necessary to protect the appeal from becoming ineffective.
The Court examined whether an electronically filed GST appeal could be rejected for non-submission of a hard copy. It held that such rejection was unsustainable under Rule 108 and remanded the matter for decision on merits.
The High Court held that a GST demand cannot exceed the amount specified in the show cause notice, setting aside the order for violating Section 75(7) and principles of natural justice.
Court held that barter transactions between Jammu & Kashmir and PoK qualify as intra-state supplies, making GST applicable. The ruling upholds Section 74 notices as valid and directs traders to pursue statutory remedies.
The J&K High Court directed restoration of GST registration for a petitioner who undertook to deposit taxes, penalties, and interest, after prior cancellation for non-response to a show-cause notice.
