The Court set aside cancellation of GST registration after finding that it was based solely on an invalid field visit report without witnesses or proper procedure. The ruling emphasizes that unilateral inspections cannot justify cancellation.
The Court refused to quash a detailed GST show-cause notice, holding that the purchaser must participate in adjudication over alleged fraudulent ITC claims.
Issue: No correction made despite ample opportunity. Ruling: Penalty confirmed. Takeaway: Timely rectification is critical to claim bona fide mistake.
The High Court declined to adjudicate a GST demand challenge as a statutory appeal remedy was available. The petitioner was directed to approach the Appellate Authority within a fixed time.
The High Court dismissed the writ petition challenging a GST show-cause notice, emphasizing that statutory remedies under Section 107 must be exhausted first. The Court clarified that the SCN contains specific allegations of fraud and willful misstatement.
The Court held that no clause in the contract provides reimbursement for increased GST rates. The writ was dismissed, and the contractor was directed to pursue contractual dispute remedies.
MP HC dismissed a second writ petition filed by a cigarette manufacturer seeking documents already covered by earlier court orders, holding it was an abuse of process to stall GST adjudication and imposed ₹2 lakh as costs.
The Madhya Pradesh High Court set aside an Appellate Authority’s order by clarifying the calculation of the four-month limitation period for filing a GST appeal under Section 107 of the CGST Act, 2017. The judgment confirms that the first day is excluded, the period is calculated in ‘months’ (not days), and the corresponding date rule applies, validating an appeal filed on the last day of the extended grace period.
Summary of Agrawal Soya Extracts (P.) Ltd. vs. Union of India where the MP High Court applied the Supreme Court’s Armour Security precedent, mandating GST authorities to decide on jurisdiction and prevent parallel investigations if a show cause notice is already issued on the same subject matter under Section 6(2)(b) of the CGST Act.
Madhya Pradesh High Court rules that share of profit from taxable AOPs cannot be taxed again in the member’s hands, upholding ITAT’s order in Principal Commissioner vs. Ramesh Chandra Rai.
