Judgement

The High Court set aside the challenged order. The petitioner is ordered to file fresh notice within 30 days, if fails the respondent will be at liberty against the petitioner.

High Court Quashes GST Ex-Parte Order Passed After Business Closure; Treats Order as Addendum to SCN and Allows Fresh Reply

The High Court observed that the company had made the required submission and therefore set aside the order.

GST: High Court Order Fresh Adjudication of ITC Demand Order for Non-Consideration of Creditor Ledgers

Madras High Court ruled that it is illegal to issue a single GST Show Cause Notice for multiple financial years under Sections 73 and 74 of the GST Act.

GST department cannot issue one single Show Cause Notice for multiple financial years: High Court

The court held that refund application for periods before 18.07.2022 cannot be denied just because the application was filed after that date.

GST: High Court Quashes Refund Rejection Based on Post-Notification Filing Date; Strikes Down Discriminatory Circular

The Delhi High Court allowed condonation of delay and restored the appeal, saying if the company had never received the order, how could it appeal in time?

GST: High Court Restores Time-Barred Appeal, Condones Delay Upon Establishing Sufficient Cause

The Madras High Court observed that the delay was genuine because it involved medical reasons and therefore, condoned the 70-day delay

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High Court Quashes GST Ex-Parte Order Passed After Business Closure; Treats Order as Addendum to SCN and Allows Fresh Reply

GST: High Court Order Fresh Adjudication of ITC Demand Order for Non-Consideration of Creditor Ledgers

GST department cannot issue one single Show Cause Notice for multiple financial years: High Court

GST: High Court Quashes Refund Rejection Based on Post-Notification Filing Date; Strikes Down Discriminatory Circular

GST: High Court Restores Time-Barred Appeal, Condones Delay Upon Establishing Sufficient Cause

High Court Condones Appeal Delay in GSTR‑1 vs GSTR‑3B Mismatch and E‑Way Bill Dispute; Orders Fresh Hearing