High Court – Page 5 – OnlineTaxUpdate

Provisions on limitation should be interpreted liberally in cases where genuine hardships are demonstrated

byCA Bimal Jain07/01/202507/01/2025

The Hon’ble Calcutta High Court in the case of Shruti Iron (P.) Ltd. disposed of the writ petition where pursuant to notice issued under Section 65 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), demand was confirmed against the Assessee without following proper procedure. Further, appeal of the Assessee was dismissed on grounds of limitation and the said order was to be set aside. Consequently, the Appellate Authority was to be directed to decide application of Assessee for condonation of delay on merits.

GST Article High Court

SCN and Order uploaded under Heading “View Additional Notices and Orders” not proper service

byCA Bimal Jain07/01/202507/01/2025

The Hon’ble Delhi High Court in the case of Bablu Rana allowed the writ petition and set aside the Impugned Order wherein the SCN issued was uploaded under the Heading “View Additional Notices and Orders” stating that the same would not be considered as proper service of the notice.

GST Article High Court

Orders issued under Section 73 of the CGST/SGST Acts must carry the digital or manual signature

byAdmin04/01/202504/01/2025

The Hon’ble Kerala High Court in the case of M/s. Fortune Service & Ors allowed the writ petition, where the issue was whether orders issued under Section 73 of the CGST Act /the SGST Act must carry the digital or manual signature of the officer passing the order in order to treat the order to be a valid order for the purposes of the CGST/SGST Acts.

GST Article High Court

Co-owner consent is not required for availing GST registration

byAdmin04/01/202504/01/2025

The Hon’ble Allahabad High Court (Lucknow Bench) in the case of Satya Dev Singh held that the co-owner consent is not required when in the primary document of proof of ownership such as electricity bill, owner’s name is mentioned.

GST Article High Court

State Authorities cannot issue SCN and pass order thereof when Central Authorities has already initiated the proceedings under GST

byCA Bimal Jain01/01/202501/01/2025

The Hon’ble Calcutta High Court in the case of Bazaar Style Retail Limited set aside the Order and SCN issued by State Authority when SCN has already been issued by the Central Authorities by relying upon the provision of Section 6(2)(b) of the WBGST Act.

GST Article High Court

No penalty if goods were found with a proper tax invoice and e-way bill belonging to a person whose registration was suspended

byCA Bimal Jain01/01/202501/01/2025

The Hon’ble Allahabad High Court in the case of M/s Lakhdatar Traders dismissed the writ petition where goods in transit were accompanying with proper tax invoice and e-way bills were detained, imposing penalty on account of suspension of registration of owner would not sustain.

GST Article High Court

Demand Order issued before expiry of period of filing reply not valid; violates principles of natural justice

byCA Bimal Jain01/01/202501/01/2025

The Hon’ble Andhra Pradesh High Court in the case of Avexa Corporation (P.) Ltd. set aside the demand order passed before the expiry of period of filing of reply as the said order passed is in violation of the principles of natural justice, especially when the Assessee could not access the GST portal due to registration cancellation which was subsequently revoked later.

GST Article High Court