Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
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HC noted that the Petitioner had deposited over Rs. 2.01 crores prior to issuance of the SCN for GST registration cancellation, and that this crucial aspect was not properly considered by the adjudicating or appellate authority, indicating a lapse in adjudication. HC observed that, in terms of S.73 CGST Act, penalties on the Petitioner's directors may not be sustainable and the penalty on the Petitioner entity requires reconsideration in light of prior payments. As the GST Appellate Tribunal is now functional, HC directed the Petitioner to file an appeal thereagainst by 25.12.2025, to be heard on merits without dismissal for delay and without any further pre-deposit. Petition disposed.
HC noted that the Petitioner had deposited over Rs. 2.01 crores prior to issuance of the SCN for GST registration cancellation, and that this crucial aspect was not properly considered by the adjudicating or appellate authority, indicating a lapse in adjudication. HC observed that, in terms of S.73 CGST Act, penalties on the Petitioner's directors may not be sustainable and the penalty on the Petitioner entity requires reconsideration in light of prior payments. As the GST Appellate Tribunal is now functional, HC directed the Petitioner to file an appeal thereagainst by 25.12.2025, to be heard on merits without dismissal for delay and without any further pre-deposit. Petition disposed.
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