The Court directed tax authorities to release refund under Sections 240 and 244A with interest calculated up to the actual date of payment, following deletion of additions in appeal.
Orissa High Court held that refund claimed in respect of tax paid erroneously or under mistaken notion cannot be denied solely on the ground of limitation stipulated in section 54 of the GST Act. Accordingly, refund of taxes deposited twice is allowed and order rejection refund is quashed.
The Court quashed rejection of a GST rectification application after finding that reconciliation statements and portal records were ignored and no personal hearing was granted, and remanded the matter for fresh consideration.
The court declined to keep the writ pending once the appellate forum became functional, directing the taxpayer to pursue the statutory appeal. It reaffirmed that disputes must move to GSTAT when an effective remedy is available.
The High Court held that an eight-day delay in filing a GST appeal within the condonable period deserved consideration. The rejection was set aside to restore the taxpayer’s right to be heard.
The High Court granted bail noting that the alleged GST offences carry a maximum punishment of five years and are triable by a Magistrate. The ruling underscores that prolonged custody is not justified in such circumstances.
The court declined to entertain a fresh writ challenging entry tax where the petitioner had not filed an earlier petition. The ruling clarifies that Supreme Court-granted revival applies only to previously dismissed writs.
The High Court set aside GST registration cancellation where fraud was alleged without evidence or particulars. It held that vague notices and bald orders violate natural justice.
The issue involved an ex parte GST assessment raised against an unregistered contractor due to incorrect reliance on WAMIS data. The High Court quashed the demand after the State admitted confusion with another registered person of the same name.
The High Court held that once the GST Appellate Tribunal is functional and timelines are notified, disputes must be pursued through the statutory appeal route, subject to mandatory pre-deposit requirements.
