Judgement

Since no personal service was effected and the proceedings were held illegal under Section 6(2)(b), the court quashed both Recovery Notice and Orders-in-Original.

High Court Quashes GST Recovery as Parallel Proceedings and Portal Only Notices Held Invalid

The High Court directed the GST Department to process the refund and pay the amount along with interest from the date of the application (12.06.2019) within two months.

GST: Delhi HC Orders Refund with Interest as Deficiency Memo Missing; Allows Delayed Appeal on First Claim

The Madras High Court quashes the GST assessment order and remands the case back to the Assistant Commissioner for fresh consideration.

HC Quashes Fraud Proceedings in ITC Mismatch; Orders Reassessment Under Section 73

The High Court dismissed the writ petition, but gave another chance to the petitioner to file a belated appeal before the appellate authority under section 107 of the CGST Act, 2017.

GST: Delhi HC Refuses Writ Relief to Consultant in Rs. 285 Cr Fake ITC Case; Permits Belated Appeal

The Delhi high court dismissed the appeal, saying no refund can be given until the GST registration is restored, and imposed a penalty of Rs. 25,000 on the company

Delhi HC Dismisses IGST Refund Plea by Risky Exporter; Cancels Claim over Concealed GST Registration Cancellation

The court quashed the order dated July 28, 2023, issued by the Deputy Commissioner and remanded the case to the Assessing Officer (AO) for fresh reconsideration.

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High Court Quashes GST Recovery as Parallel Proceedings and Portal Only Notices Held Invalid

GST: Delhi HC Orders Refund with Interest as Deficiency Memo Missing; Allows Delayed Appeal on First Claim

HC Quashes Fraud Proceedings in ITC Mismatch; Orders Reassessment Under Section 73

GST: Delhi HC Refuses Writ Relief to Consultant in Rs. 285 Cr Fake ITC Case; Permits Belated Appeal

Delhi HC Dismisses IGST Refund Plea by Risky Exporter; Cancels Claim over Concealed GST Registration Cancellation

GST: Allahabad HC Quashes Assessment for Notice Uploaded on Wrong GST Portal Tab