The Court revoked cancellation of GST registration after accepting that the taxpayer’s failure to file returns for six months was due to mental stress and physical illness.
The High Court held that general penalty under Section 125 cannot be imposed when late fee is already levied under GST law. The court therefore removed the penalty while confirming the late fee liability.
The High Court declined to implead a Minister after the District Collector clarified that a prohibitory order did not intend to hinder compliance with a prior court direction. The Court held that contrary public statements cannot override judicial verdicts.
The High Court revoked cancellation of GST registration after accepting the petitioner’s explanation of financial and health difficulties. Restoration was granted subject to filing pending returns and payment of dues within fixed timelines.
The High Court set aside income tax assessments after holding that a specific written request for personal hearing cannot be rejected on technical grounds such as failure to activate a portal link. The ruling underscores that natural justice must be upheld in faceless proceedings.
The Madras High Court observed that officers should explore other methods under Section 169, such as RPAD, when taxpayers do not respond to portal notices. The impugned order was set aside and the matter remanded.
The court held that passing an ex parte GST assessment without providing a personal hearing violated procedural fairness. The case was remanded for fresh consideration with a mandatory personal hearing.
The Madras High Court set aside GST assessment orders after finding that the taxpayer was not given an opportunity of personal hearing. The case was remanded for fresh adjudication subject to payment of 25% of the disputed tax.
The High Court quashed the GST registration cancellation order but directed restoration only after the taxpayer clears pending tax liabilities. The ruling emphasizes conditional relief despite procedural violations.
The High Court held that once concessional late fee under Section 47 is paid for delayed GSTR-9 filing, a separate general penalty under Section 125 cannot be imposed. The additional penalty was quashed.
