The case involved refusal to entertain a delayed GST appeal due to limitation. The Court followed its earlier ruling and directed authorities to hear the appeal on merits subject to statutory deposits.
The case involved delay in filing GST appeal due to death of a key partner managing operations. The Court held that such circumstances constitute sufficient cause and directed the appeal to be heard on merits after statutory compliance.
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 issue involved recovery despite statutory pre-deposit under GST law. The Court held that once pre-deposit is made, further recovery must stop and excess amounts should be refunded.
The case involved denial of input tax credit solely due to return mismatch without examining records. The Court held that such mechanical reliance is invalid and ordered fresh adjudication.
The case involved cancellation of GST registration due to non-response to a notice. The Court allowed restoration subject to filing returns and payment of tax, penalty, and interest.
The Court examined inclusion in a rowdy register without supporting material and found no criminal cases or evidence. It held that such listing is unlawful without tangible proof and ordered deletion of the entry.
The case involved denial of GST refund due to unclear documentation on shipping details. The Court held that the assessee must be given a chance to submit proper evidence and ordered fresh adjudication.
The issue involved denial of access to seized documents relied upon in a GST notice. The Court held that taxpayers must be given inspection and copies of relied documents before responding.
The Court clarified that local self-government bodies are not automatically exempt from GST on all activities. It ruled that such claims require factual scrutiny and cannot bypass the statutory appellate mechanism.
