The High Court set aside a GST demand after finding that tax proceedings were initiated against the wrong person due to clerical errors. The ruling underscores that adjudication based on incorrect identity cannot be sustained.
The High Court held that once the GST Appellate Tribunal is operational and appeal timelines are notified, disputes must be pursued before the tribunal. Taxpayers must comply with statutory pre-deposit requirements under Section 112 before filing appeals.
he High Court held that once the GST Appellate Tribunal is functional, disputes must be pursued before it. Filing an appeal requires strict compliance with the statutory pre-deposit under Section 112.
The Court permitted deposit of outstanding motor vehicle tax and additional tax where arrears were reflected on the portal without issuing a demand notice. The key takeaway is that authorities must consider waiver requests after tax payment.
The High Court held that review jurisdiction is limited and cannot be used to re-argue issues already decided. In the absence of an error apparent on record, the review petition was dismissed.
The High Court declined to retain the writ once the GST Appellate Tribunal became operational. The dispute was directed to be resolved through the statutory appellate mechanism.
The High Court stayed a ₹512 crore GST demand after finding prima facie issues with a notice covering multiple financial years. The matter will be heard alongside similar pending cases.
The Orissa High Court held that while writ petitions can be entertained if the GSTAT is non-functional, once the tribunal is operational with extended filing timelines, statutory compliance under Section 112(8) is mandatory.
Orissa High Court held that filing of writ petition challenging adjudication order under section 73 of the GST Act after inordinate delay of around one year with adequate reasoning for inordinate delay cannot be entertained. Accordingly, writ petition is dismissed.
The Orissa High Court permits the petitioner to maintain a stay on a first appellate GST order by depositing 10% of the disputed tax, aligning with the September 2025 notification.
