The case addressed cancellation of GST registration due to non-filing of returns. The High Court allowed the taxpayer to seek revocation by filing pending returns and paying dues.
The High Court examined whether a personal hearing could be fixed before the last date for filing a reply to a GST show cause notice. It held that such a procedure violates the statutory scheme and remitted the matter for fresh consideration.
Uttarakhand High Court held that order of the Competent Authority granting sanction or approval or refusing to grant sanction or approval u/s 151 of the Income Tax Act of 1961 is neither a revisable order, nor an appealable order.
The High Court dismissed a repeat contempt plea after noting that compliance with the original writ order had already been acknowledged earlier.
The High Court held that assessment could not stand where the taxpayer was unable to reply due to non-supply of documents. The matter was remitted for fresh assessment after document supply.
Uttarakhand High Court set aside a GST order after authorities ignored a valid adjournment request despite being informed that the assessee was outside India.
The Court held that supplies made before 18 July 2022 were eligible for the 12% concessional GST rate, as withdrawal of benefit applied prospectively. Taxpayers can file rectification applications under Section 161 to correct such errors.
The Uttarakhand High Court set aside a GST assessment order, ruling that the revenue authority’s scheduling of a personal hearing before the deadline for the assessee’s reply was procedurally incorrect. The holding emphasizes that an assessment must be performed according to the scheme of Section 75, which allows the assessee a right to adjournment and requires the hearing to address the filed reply.
Court emphasized that authorities must follow statutory procedure and provide a hearing before passing GST orders affecting taxpayers’ rights, remitting the case for fresh consideration.
The Uttarakhand High Court’s recent judgment in the Puran Singh case sets a clear precedent for the revocation of GST registrations cancelled due to non-filing of returns.
