The High Court quashed the GST order for FY 2018-19 due to non-service of physical or offline show cause notice. It held that cancellation of GST registration relieved the petitioner from accessing e-notices, ensuring compliance with natural justice principles.

The High Court dismissed the writ petition challenging Notification No. 56/2023 issued under Section 168A of the CGST Act, 2017, citing the availability of an alternative appellate remedy under Section 107 of the Act.

The High Court quashed the rejection of a refund application under Section 54(1) of the CGST Act, citing the CBIC notification dated 5th July 2022, which excluded the COVID-19 period from the limitation period. The matter is remanded for reprocessing.

The High Court accepted the appellant’s plea regarding incomplete migration of revised returns to the GST portal and directed the department to rectify the data discrepancy. The impugned order is set aside and a revised order is mandated.

This case addresses the jurisdictional authority of State GST officers to issue show cause notices under the CGST Act. The petitioner argued that, in the absence of a notification under Section 6(1), State GST officers lack jurisdiction for CGST actions. The Court upheld that cross-empowerment under Section 6(1) is inherent unless restricted by notification. Aligning with Delhi and Madras High Court precedents, the Court dismissed the writ petition, citing adequate statutory empowerment.

The court directed the respondent to reimburse the GST difference at 6% from January 1, 2022, to September 30, 2022 and pay interest for delays. The order aligns with a previous judgment ensuring parity in identical GST-related disputes.

The High Court condoned a 246-day delay in filing an appeal under Section 107 of the CGST Act, citing procedural anomalies in communication. It quashed the appellate authority’s dismissal for limitation and directed a fresh hearing on merits.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,SUB

Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be

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