Chhattisgarh Police Housing Corporation Ltd., Raipur, Chhattisgarh

Cotton Corporation of India Ltd., Mahabubnagar, Telangana

Chhattisgarh State Co-operative Marketing Federation Ltd., Raipur, Chhattisgarh

Chhattisgarh State Minor Forest Produce Co-operative Federation Limited, Raipur, Chhattisgarh

Employees Provident fund Organization, Ranchi, Jharkhand

Assam Resilient Rural Bridges Program, Guwahati, Assam

Corrigendum Mahamana Pandit Madan Mohan Malaviya Cancer Centre, Varanasi, Uttar Pradesh

Calcutta High Court set aside adjudication and appellate orders demanding ITC reversal where authorities failed to consider return data available on GST portal. Court held that ignoring GSTR-3B and GSTR-9 data amounts to abdication of duty. Even if show cause notice was not replied, authorities must examine statutory returns. Matter is remanded for fresh adjudication after granting hearing. Recovery proceedings based on set aside orders are also restrained.

Gujarat High Court directed processing of GST refund on leasehold land transfer, holding authorities cannot ignore binding precedent treating such transfer as sale of land. Issuance of deficiency memo without considering settled law was disapproved. Court directed authorities to grant refund within specified time upon fresh application.

Reply to Inquiry on Low Cash Tax Payment through Electronic Cash Ledger

Bombay High Court directed restoration of GST registration where assessee cleared entire tax dues, interest and late fees. Court held GST framework aims to ensure tax compliance, not permanently disable business operations. Non-revocation of registration after full payment causes prejudice to assessee and revenue. Authorities must exercise powers under Section 30 read with Rule 23 reasonably. Cancellation without granting effective opportunity and ignoring revocation provisions is held unjustified

The Bombay High Court quashed the order short-sanctioning refund of amounts deposited during service tax investigation, holding that the refund authority failed to pass a reasoned and speaking order. Refund was denied merely due to inability to differentiate challans without examining evidence produced by the assessee. The Court held that denial of refund without hearing and proper verification violates principles of natural justice.