The Court noted that the taxpayer could not upload large volumes of documents due to technical limits. It held that authorities should adopt a practical and humane approach, including on-site verification. Failure to do so vitiates proceedings.
The issue was whether reassessment notice issued without approval from the correct authority is valid. The tribunal held it invalid and quashed the assessment for lack of jurisdiction.
The issue was whether two adjudication orders for the same tax period constituted overlapping proceedings under GST law. The court held that proceedings on different issues—short payment vs. excess ITC—do not violate the bar on parallel actions.
The issue was whether a taxpayer could seek revocation after missing the statutory deadline due to non-filing of returns. The court allowed manual filing, holding that authorities should consider such applications on merits despite procedural delay.
The case involved GST cancellation for non-filing of returns during financial hardship post-Covid. The court allowed manual revocation filing, emphasizing relief where delay was unintentional.
The issue was whether an adjudication order ignoring GST already paid under reverse charge could be challenged. The court allowed rectification under Section 161, emphasizing correction of apparent errors.
The issue was whether recovery proceedings should continue during a pending GST dispute. The court granted relief by requiring a 10% deposit and staying coercive action until the Tribunal decides.
The tribunal held that no late fee under Section 234E can be imposed for periods prior to 1 June 2015 due to absence of enabling provisions in Section 200A. The levy was deleted following consistent judicial precedents.
The Tribunal held that dismissal of appeal solely on limitation without considering bona fide reasons was unjustified. It restored the matter for adjudication on merits, emphasizing a liberal approach.
The Court held that combining multiple financial years in a single show cause notice violates the CGST Act scheme. It quashed the notice and allowed fresh issuance as per law.
