Purba Bharati Gas Private Limited, Guwahati, Assam

Uttarakhand State AIDS Control Society, Dehradun, Uttarakhand

Odisha Livelihoods Mission, Sundargarh, Odisha

District Health Society, Banda, Uttar Pradesh

Employees State Insurance Corporation, Raigarh, Chhattisgarh

Chhattisgarh Grameen Aajeevika Samvardhan Samiti, Raipur, Chhattisgarh

Office of the Commissioner of CGST & C.Ex, Bhiwandi, Maharashtra

The Allahabad High Court granted interim protection against recovery proceedings arising from composite demand-cum-show cause notices issued under Section 74 for multiple tax periods. Relying on consistent interim orders and favourable decisions of other High Courts, the Court held that a prima facie case exists warranting stay of coercive action pending final adjudication.

The Delhi High Court held that GST demands relating to periods prior to approval of a Resolution Plan under the Insolvency and Bankruptcy Code, 2016 cannot be sustained once the corporate debtor is taken over on a “clean slate basis”. Since the final approval of the Resolution Plan for Ruchi Soya Industries Ltd. (now Patanjali Foods Ltd.) was on 04.09.2019, all statutory dues prior thereto stood extinguished, and fresh proceedings could be initiated only for the post-resolution period.

The Allahabad High Court quashed a GST demand raised under Section 73 where the show cause notice and adjudication order were issued in the name of a deceased proprietor. The Court held that proceedings against a dead person are void ab initio and liability under Section 93 can arise only after valid proceedings against legal representatives.

Condonation of Delay in Filing GST Appeals – Remedy in Case of Delay

Interest on Delayed Refund under GST – Statutory Right of the Taxpayer Statutory Framework – Section 56 of the CGST Act, 2017