Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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Belated availing of input tax credit: statutory amendment inserting Sections 16(5)-16(6) (Finance Act 2024, retrospective to 01.07.2017) governs late ITC claims, requiring re-adjudication in favour of the assessee on that legal point - outcome: reassessment on merits. Mismatch between GSTR-2A and GSTR-3B: factual discrepancy must be re-examined by the original authority after hearing the petitioner - outcome: impugned assessment orders quashed and matter remitted. Interim relief conditioned: petitioner to deposit 50% of disputed tax in cash from electronic cash ledger within 30 days; bank attachment to be lifted subject to deposit and no other arrears, failure permitting recovery as if petition dismissed. - HC
Belated availing of input tax credit: statutory amendment inserting Sections 16(5)-16(6) (Finance Act 2024, retrospective to 01.07.2017) governs late ITC claims, requiring re-adjudication in favour of the assessee on that legal point - outcome: reassessment on merits. Mismatch between GSTR-2A and GSTR-3B: factual discrepancy must be re-examined by the original authority after hearing the petitioner - outcome: impugned assessment orders quashed and matter remitted. Interim relief conditioned: petitioner to deposit 50% of disputed tax in cash from electronic cash ledger within 30 days; bank attachment to be lifted subject to deposit and no other arrears, failure permitting recovery as if petition dismissed. - HC
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