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.

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