Finding that the appellate authority failed to address the petitioner s objections, the Court quashed the rejection of the technical bid as arbitrary and violative of natural justice.
The Court held that a genuine mistake in revised TRAN-1 and TRAN-2 filings cannot nullify substantive transitional ITC claims. It permitted rectification and directed fresh adjudication after verification.
The High Court held that the benefit under Section 16(5) of the CGST Act prevails over Section 16(4), quashing an order rejecting ITC due to delayed return filing.
The Court held that an appeal filed nearly three years after the original order was barred by limitation under Section 107 of the CGST Act. Uploading the order on the GST portal was deemed valid service.
The High Court held that non-compliance with enhanced pre-deposit under the extended appeal scheme was a curable defect. It quashed the rejection and directed restoration of the appeal for consideration on merits.
The Kerala High Court set aside composite notices issued under Sections 73 and 74 of the CGST/SGST Act for multiple assessment years. It held that such notices prejudice taxpayers and exceed statutory authority.
Kerala High Court held that importer mis-declared semi-dried dates imported by them as fresh dates hence IGST exemption wrongly claimed. Further, importer approached to amend bill of entry only after initiation of proceedings under section 28, accordingly, amendment is not permissible.
The Court held that the two-year limitation under Section 54 of the CGST Act begins from the date of payment under the correct head. Refund rejection as time-barred was quashed.
The High Court held that orders can be served through the notified GST common portal under Section 169. The challenge to portal-based communication was rejected.
The High Court ruled that uploading a notice on the GST portal constitutes valid service under Section 169. The challenge on grounds of violation of natural justice was rejected.
