Refusing to condone delay, the Court ruled that vague personal difficulties and incorrect assumptions about remedies do not meet the threshold of sufficient cause, leading to dismissal of the appeal.
The Court held that issuing two interest demands for delay in filing GSTR-3B for the same period amounted to duplication and double taxation, and quashed the second order.
The court held that ITC disallowance under Section 16(4) became unsustainable due to retrospective statutory amendment and remitted remaining issues for fresh adjudication with conditional pre-deposit.
The issue involved two separate GST assessment orders issued for the same tax period. The Court ordered consolidated adjudication to avoid overlapping demands, subject to partial pre-deposit by the assessee.
The High Court held that when the validity of DRI-issued show cause notices is pending before the Supreme Court, the Tribunal should not remand matters. The correct course is to keep appeals pending and await the apex court’s ruling.
The Court held that misclassification of ITC between CGST/SGST and IGST does not result in excess claim if the credit is otherwise admissible. Once the error is rectified through annual returns, no demand can survive.
The Court held that an assessment passed without personal hearing was unsustainable even though notices were uploaded on the GST portal. The matter was remanded subject to partial payment of disputed tax.
The Court held that GST dues of a company under liquidation cannot be directly recovered from directors. Liability arises only if statutory conditions under Section 88 are satisfied.
Madras High Court held that dormant partner cannot be made vicariously liable for benami transaction especially since even the necessary averment to invoke vicarious liability is absent in the complaint. Accordingly, order set aside to that extent.
The Court held that issuing a single assessment covering several financial years is without jurisdiction. The order was quashed, reaffirming that GST proceedings must be initiated separately for each financial year.
