If an Assessee deposits all taxes, interest, etc. and complies with other formalities the Proper Officer can open the GST portal to enable the Assessee to file GST returns

The Hon’ble Orrisa High Court in the case of Akshya Kumar Sahu disposed of the writ petition where Mr. Akshya Kumar Sahu sought to file an application for revocation of cancellation of registration, but could not file Form GSTR-3B due to suspension of GSTIN. Hence, aggrieved by the circumstances, the present writ petition was filed by the Petitioner.

Period for filing an appeal can be extended by the Appellate Authority

The Hon’ble Calcutta High Court in the case of Jyanata Ghosh held that an Appellate Authority cannot dismiss an appeal on ground of limitation without affording any opportunity of hearing. The delay can be condoned if the principles of natural justice has been violated by not providing an opportunity of hearing to the Petitioner. The prescribed period of 30 days from the date of communication of the adjudication order and the discretionary period of 30 days, aggregating to 60 days is not final. Hence, the period for filing an appeal can be extended by the Appellate Authority.

Right to personal hearing and Right to object the SCN cannot be compromised if the SCN is not uploaded on the GST portal

The Hon’ble Allahabad High Court in the case of Khanna Polyrib (P.) Ltd. v. State of Uttar Pradesh (Writ Tax No. 1311 of 2023 dated January 12, 2024) held that the printout of the dashboard clearly indicated that the Petitioner was not denied the Right to object the Show Cause Notice and the Right to personal hearing. It was due to the non-uploading of the Show Cause Notice on the GST portal that those rights came to be denied to the Petitioner automatically. Hence, the Right to personal hearing and Right to object the Show Cause Notice cannot be compromised if the Show Cause Notice is not uploaded on the GST portal.

Assessing Officer is to consider the Assessee’s reply with an open mind before concluding the assessment

The Hon’ble Madras High Court in the case of SL Lumax Ltd. disposed of the writ petitions by holding that the SCN issued to the Petitioner were prima facie indicative of pre-judgment and directed the assessing officer to conclude the assessments after considering the Petitioner’s materials, including HSN Explanatory Notes and relevant judgments.

Merely uploading SCN under the category “Additional Notices” instead of “Notices” on the GST portal does not constitute sufficient intimation to the taxpayer

The Hon’ble Delhi High Court in the case of Anhad Impex held that merely uploading a “SCN” under the category “Additional Notices” instead of “Notices” on the GST portal does not constitute sufficient intimation to the taxpayer. Consequently, the subsequent demand order passed without giving the Petitioner a proper opportunity to respond to SCN was set aside..

Superintendent cannot exceed jurisdictional prescribed limits and pass the Order

The Hon’ble Allahabad High Court in the case of Mansoori Enterprises held that according to Circular No. 31/05/2018-GST dated February 09, 2018, power of the Superintendent, Central Goods and Service Tax & Central Excise is limited to the matter not exceeding Rs. 10,00,000/- and in the present case the amount involved is more than Rs. 16,00,000/- and consequently, the order passed by the Superintendent is without jurisdiction. Hence, the said order was declared without jurisdiction and liable to be set aside.

Assessee is entitled to Interest immediately after the expiry of sixty days from date of refund applications till date on which refund was credited to bank account

The Hon’ble Delhi High Court, in the case of Raghav Ventures held that the Petitioner is automatically entitled to interest at 6% under Section 56 of the CGST Act if the refund is not processed within 60 days from the date of refund application till date on which refund was credited to the bank account of the Petitioner.

Tax Liability cannot be imposed merely because the financial statement did not provide State-wise turnover

The Hon’ble Madras High Court, in the case of Tvl. Future General India Insurance Co. Ltd. held that an assessment order passed by the Assessing Officer, had accepted the explanation of the assessee with regard to certain defects but had imposed GST at rate of 36% instead of 18 % on the ground that the financial statements submitted by the assessee did not reflect state-wise turnover, the impugned assessment order was to be set aside, and the matter was to be remanded to the Competent Authority for reconsideration.

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