The Bombay High Court quashed a GST appellate order dismissing the appeal for lack of a Board Resolution authorizing the signatory. The Court held that the resolution is already on record and it is the duty of the authority to verify it. Matter is remanded for fresh adjudication with a personal hearing.

Heard the counsel for the petitioner and the learned Standing Counsel.

The Madras High Court quashed GST assessment and rectification orders against the petitioner for A.Y. 2018–19 due to failure to grant personal hearing and consider adjournment requests. The Court observed that when the authority intended to confirm part of the demand, it was bound to provide a hearing. Since the order was passed without due opportunity, the matter is remanded. The petitioner offered to pay ?5 lakhs as a condition for fresh proceedings.

The Allahabad High Court quashed the GST assessment order and show cause notice issued for A.Y. 2017–18 under Section 73 of the UP GST Act, 2017, holding them time-barred. The Court followed its earlier ruling in M/s Anita Traders, clarifying that the extended deadline under the 24.04.2023 notification applied only if the original 3-year limitation under Section 73(10) had not already expired by 31.03.2023. The order dated 14.12.2023 is beyond jurisdiction.

Security Printing & Minting Corporation of India Limited, New Delhi, Delhi

North Eastern Institute of Ayurveda & Homoeopathy, Shillong, Meghalaya

Assam Inland Water Transport Development Society, Guwahati, Assam

SJVN Limited, Shimla, Himachal Pradesh

Delhi Bureau Of Text Books, New Delhi, Delhi

Diamond Research and Mercantile City Limited, Surat, Gujarat

Commissionerate, CGST & C.Ex., Itanagar, Arunachal Pradesh

Odisha Livelihoods Mission, Kendrapara, Odisha