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Tax Authority Ordered to Reconsider Order After Failing to Provide Proper Notice and Opportunity for Defense
Case-Laws
GST
HC found violation of natural justice principles in ex-parte tax liability order. The court held that the petitioner was not properly served with show cause notice and lacked opportunity to present defense. Applying precedent from similar cases, HC directed the impugned order be treated as a notice under Section 73 of GST Act, 2017, enabling the petitioner to submit

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Tax Authority's Input Tax Credit Denial Upheld: Jurisdiction Confirmed, Procedural Challenges Rejected, Statutory Appeal Path Preserved
Case-Laws
GST
HC dismissed the writ petition challenging tax authority's order regarding input tax credit (ITC) denial. The court held that territorial jurisdiction exists where a fraction of cause of action arises within court's jurisdiction. The petitioner failed to demonstrate substantial prejudice from denial of witness cross-examination. The court

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High Court Strikes Down Notice Procedure, Mandates Fair Hearing and Remands Case for Proper Adjudication Under Principles of Natural Justice
Case-Laws
GST
HC found the SCN uploaded in 'Additional Notices Tab' violated principles of natural justice, rendering the impugned order dated 5th August, 2024 invalid. The court remanded the matter back to the Adjudicating Authority, granting the Petitioner time until 10th July 2025 to file a reply to the SCN. Upon reply submission, the Authority

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Taxpayer Wins: CGST Act Section 54(11) Mandates Refund Release Despite Department's Revenue Risk Concerns
Case-Laws
GST
HC ruled that under CGST Act Section 54(11), the Department cannot withhold a refund sanctioned by the Appellate Authority based solely on potential revenue risk or alleged fraud. Without a pending appeal or review challenging the Appellate Authority's order, the Department must release the refund with statutory interest. The petitioner is authorized to seek further le

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GST Registration Cancellation Overturned: Procedural Flaws Invalidate Retrospective Order, Ensuring Principles of Natural Justice
Case-Laws
GST
HC allowed the writ petition challenging retrospective GST registration cancellation. The court found a violation of natural justice principles due to absence of reasons in the Show Cause Notice (SCN) and lack of prior notice. The retrospective cancellation from 01 April 2022 was quashed, and the GST registration cancellation was modified to tak

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Legal Challenge Rejected: Taxpayer Must First Pursue Appellate Remedies Under CGST Act Section 107 Before Seeking Writ Relief
Case-Laws
GST
HC dismissed the petition, holding that the Petitioner must first exhaust appellate remedies under Section 107 of CGST Act before seeking writ jurisdiction. The Court declined to entertain the direct writ petition concerning alleged wrongful Input Tax Credit claims and overvaluation of goods for export incentives. The Petitioner was directed to file

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Tax Credit Rectification Permitted for Genuine GST Invoicing Errors Under Section 16(4) Despite Statutory Time Limitations
Case-Laws
GST
HC allowed the petition for rectification of GSTR-1 form for September 2020, permitting tax credit rectification beyond statutory time limits under Section 16(4) of CGST Act. The court recognized the petitioner's bonafide error in invoicing, referencing precedents from Wipro Limited and Railroad Logistics cases, which emphasized rectification of inadve

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GST Registration Cancellation Modified After Identifying Procedural Defects in Show Cause Notice Citing Medical Circumstances
Case-Laws
GST
HC held that the Show Cause Notice (SCN) for retrospective GST registration cancellation was legally deficient due to lack of specific statutory provisions. Given the Director's medical exigency and absence of clear violation grounds, the GST registration cancellation was modified to be effective from 10th March, 2023. The petitioner, acknowledging

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Online Appeal Filing Valid: Electronic Submission Meets Procedural Requirements, Technical Gaps Cannot Invalidate Legal Proceedings
Case-Laws
GST
HC held that online filing of appeal within prescribed time is valid, even without immediate physical submission of certified order copy. The court followed precedent from Delhi HC in Chegg India Private Limited, determining procedural requirements for electronic filing are not mandatory. The electronic submission constitutes complete filing,

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Frozen Meat Supplies Taxed: GST Applies When Packaging Rules Unmet, Labeling Declaration Missing
Case-Laws
GST
The AAR ruled on GST applicability for frozen meat product supplies. Hotels qualify as industrial consumers under Rule 2(bb) of Legal Metrology (Packaged Commodities) Rules, 2011. However, supplies were not exempted from GST due to absence of 'Not for Retail Sale' declaration on packages. Inter-branch transfers and distributor sales require GST charging since mandatory packagin

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GST Applies to RWA Corpus Funds: Maintenance Collections Taxable with Input Credit and Exemption Limits
Case-Laws
GST
AAR ruled that corpus/sinking fund collection by a Resident Welfare Association constitutes a taxable supply under GST. The key findings are: (1) amounts collected from members for maintenance and building work are considered advance payments towards future services, (2) such collections are subject to CGST and SGST, (3) input tax credit can be utilized with restrictions

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Leasing Goods Carriage Vehicles to Transport Agencies Qualifies for Nil Rate Tax Under Notification 12/2017-CT (Rate)
Case-Laws
GST
AAR determined that leasing goods carriage vehicles to a Goods Transport Agency (GTA) qualifies for Nil rate taxation under Notification No. 12/2017-CT (Rate). The ruling clarified that the service provider need not be a GTA to claim the tax exemption. The classification falls under Chapter heading 9973 for 'Leasing or rental services without operator'. The

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Legal Challenge Succeeds: Rectification Order Overturned Due to Procedural Violations and Lack of Reasoned Decision
Case-Laws
GST
HC allowed the petition challenging a rectification order, finding procedural violations of natural justice. The court held that when a rectification application is rejected, the authority must provide reasoned order and opportunity of hearing to the applicant. The impugned order dated 28.03.2025 was set aside, directing the respondent to reconsider the recti

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Procedural Defects Invalidate GST Notice: Mere Portal Upload Insufficient, Natural Justice Principles Demand Actual Receipt of Communication
Case-Laws
GST
HC allowed the petition, setting aside the impugned order dated 29.04.2024 due to procedural impropriety. The court found that mere uploading of notice on the GST portal without ensuring actual receipt constitutes a violation of natural justice principles. The first respondent failed to diligently explore alternative notice service mo

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Writ Petition Dismissed: No Natural Justice Violation Found, Appellate Remedies Under Section 107 of CGST Act Preserved
Case-Laws
GST
HC dismissed the writ petition after finding no violation of natural justice principles. The petitioner was aware of the ongoing investigation but failed to file a reply or provide justification for sales invoices. The court noted the petitioner's lack of bona fides and absence of substantive response to departmental notices. While declining to entertain

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Rule 96(10) Deletion Invalidates Subsequent Proceedings, Halting Administrative Actions Without Saving Clause
Case-Laws
GST
HC held that Rule 96(10) of CGST Rules, being unconditionally omitted without a saving clause, rendered any subsequent proceedings under that rule invalid. The court applied principles from Kolhapur Canesugar Works Ltd, determining that when a rule is deleted without preserving pending proceedings, all actions must cease. Consequently, the HC allowed the writ petit

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Supplier's Tax Registration Validity Upheld, ITC Claim Requires Comprehensive Evidence Review Under GST Provisions
Case-Laws
GST
HC finds that lower authorities failed to adequately examine critical evidence regarding input tax credit (ITC) claim. Despite supplier's subsequent registration cancellation, registration was valid during relevant period. Authorities did not conclusively determine supplier's tax compliance or verify actual goods movement. The court set aside both original and

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Contractor Fails to Recover Dues as Evidence Gaps Prevent Claim Validation Under Project Completion Requirements
Case-Laws
GST
HC denied petitioner's claim for outstanding dues due to lack of documentary evidence demonstrating work completion. The court found no substantive proof of project finalization or quantification of claimed amounts. Given disputed factual questions and absence of a completion certificate, the court declined to exercise extraordinary writ jurisdiction under Artic

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Tax Credit Appeal: Petitioner Must Submit DRC-03A Form to Validate Deposit and Enable Appellate Challenge
Case-Laws
GST
HC ruled on pre-deposit requirements for tax credit appeal. The petitioner was directed to submit Form DRC-03A to the Adjudicating Authority, demonstrating prior tax credit deposit. The authority must issue confirmation within one month, which can then be used as pre-deposit evidence for filing an appeal before the Commissioner (Appeals) challenging the original order.

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Tax Credit Challenge Dismissed: Procedural Defects Noted, Appeal Path Open Under Section 107 with Mandatory Pre-Deposit
Case-Laws
GST
HC dismissed the writ petition challenging tax credit assessment, finding no violation of natural justice. The court noted petitioners failed to substantively contest the main issue of goods supply and input tax credit. While rejecting procedural challenges regarding relied upon documents (RUDs), the HC granted liberty to file an appeal under Section 107

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Notification Misinterpretation: GST Paragraph 3(iv) Limited to Pre-GST Contracts, Reimbursement Rights Affirmed for Post-July 2017 Contracts
Case-Laws
GST
HC determined that the respondent authority misconstrued the GST notification's applicability. The court held that paragraph 3(iv) of the notification applies exclusively to pre-GST contracts and cannot be used to deny reimbursement for contracts executed after July 1, 2017, which are governed by paragraph 4. The HC directed the publi

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GST Return Rectification Denied: Petitioner Ordered to Deposit Additional 5% Tax and File Appeal Within 30 Days
Case-Laws
GST
HC dismissed the writ petition challenging GST return rectification, finding insufficient documentary evidence to substantiate the petitioner's claim of inadvertent double entries. The court held that the tax liability comparison statement was inadequate to prove the alleged errors. While dismissing the petition, the HC granted liberty to the petitioner to file a

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GST Goods Transportation Case Reveals Critical Procedural Flaws in Vehicle Detention and Documentation Enforcement
Case-Laws
GST
HC adjudicated a GST goods transportation dispute involving vehicle detention and documentation irregularities. The court critically examined the procedural compliance of tax authorities in issuing Form GST MOV-1 and Form MOV-2. Key legal contentions centered on improper invocation of Sections 129 and 130 of the GST Act, particularly regarding goods not being

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Uploading Show Cause Notice Exclusively on GST Portal Deemed Insufficient, Requiring Comprehensive Communication Channels Under Section 169
Case-Laws
GST
HC held that uploading show cause notice solely on GST Portal without alternative communication modes constitutes procedural deficiency. While portal notification is valid service, repeated notices without exploring additional communication channels under Section 169 of GST Act renders service ineffective. The ex parte order lacks subs

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Tax Assessment Challenge Dismissed: Procedural Fairness Upheld, Appeal Rights Preserved with 25% Tax Payment Condition
Case-Laws
GST
HC dismissed the writ petition challenging a tax assessment order, finding no violation of natural justice. The court noted that the tax authority provided adequate opportunities for hearing and response prior to issuing the assessment order. The petitioner was granted liberty to file an appeal after offering to pay 25% of the disputed tax amount. The appe

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