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...
Section 122(1) of the GST enactments was held to prescribe a mandatory penalty once the provision is attracted, because the phrase "whichever is higher" leaves no discretion to impose a lesser amount on proportionality grounds. The High Court rejected reliance on proportionality decisions from labour and excise jurisprudence, and noted that the petitioners were prima facie liable on the material in the assessment orders. It also found no procedural irregularity or lack of reasons in the impugned orders, and held that the statutory appellate remedy must be pursued instead of writ relief. The writ petitions were dismissed, but the petitioners were allowed to file appeals with the 10% pre-deposit requirement dispensed with.
Section 122(1) of the GST enactments was held to prescribe a mandatory penalty once the provision is attracted, because the phrase "whichever is higher" leaves no discretion to impose a lesser amount on proportionality grounds. The High Court rejected reliance on proportionality decisions from labour and excise jurisprudence, and noted that the petitioners were prima facie liable on the material in the assessment orders. It also found no procedural irregularity or lack of reasons in the impugned orders, and held that the statutory appellate remedy must be pursued instead of writ relief. The writ petitions were dismissed, but the petitioners were allowed to file appeals with the 10% pre-deposit requirement dispensed with.
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