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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...
The High Court held that a belated GST appeal concerning reconciliation of input tax credit mismatch could not be rejected on limitation alone where the records showed possible inconsistency in IGST, CGST and SGST credit availment and the authorities had not verified whether the disputed credits and payments were correctly accounted for. Because factual reconciliation was necessary to determine whether excess or short credit had been availed and whether the claimed payments had been given proper effect, the matter was remitted to the appellate authority for fresh disposal on merits without reference to limitation, subject to an additional deposit by the petitioner. If that condition was not met, the authorities were left free to proceed in accordance with law.
The High Court held that a belated GST appeal concerning reconciliation of input tax credit mismatch could not be rejected on limitation alone where the records showed possible inconsistency in IGST, CGST and SGST credit availment and the authorities had not verified whether the disputed credits and payments were correctly accounted for. Because factual reconciliation was necessary to determine whether excess or short credit had been availed and whether the claimed payments had been given proper effect, the matter was remitted to the appellate authority for fresh disposal on merits without reference to limitation, subject to an additional deposit by the petitioner. If that condition was not met, the authorities were left free to proceed in accordance with law.
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