The case involved cancellation of GST registration and delay in filing appeal due to illness. The Court held that writ jurisdiction can override limitation where sufficient cause is shown and restored the appeal for decision on merits.
The Court held that withdrawal of promised electricity duty exemption after investment violates promissory estoppel. Key takeaway: State cannot defeat vested rights created by clear policy assurances.
The High Court allowed delay in filing GST appeal due to repeated family bereavements beyond the taxpayer’s control. Key takeaway: genuine hardship can justify condonation and enable appeal on merits.
The court examined whether reassessment could proceed without any incriminating material from search. It held that absence of such material vitiates jurisdiction, leading to quashing of proceedings.
The court held that a provisional attachment under Section 83 ceases once a final order under Section 74 is issued. The ruling reinforces that subsequent challenges must focus on the final order, not interim measures.
The case examined whether one officer can perform dual roles in GST proceedings. The court held that such overlap violates natural justice and set aside the appellate order.
Writ Maintainable in Contract Dispute Where State Action Found Arbitrary; GST Rate Revision During Contract Execution Must Be Compensated: Court; Denial of GST Differential Refund Held Discriminatory Against Contractor;
The Court held that delay caused by reliance on a consultant and personal hardship constitutes sufficient cause. It restored the appeal to ensure adjudication on merits.
Rajasthan High Court held that failure to file GST returns in one state makes the taxpayer a defaulter and can justify denial of GST registration in another state.
The High Court set aside the provisional attachment of property under the Income Tax Act after finding no tangible material showing risk to government revenue.
