Tag Archives: HIGH COURT OF HIMACHAL PRADESH

Mechanical Rejection of Appeals via Form GST APL-02 Acknowledgments Without Speaking Orders Is Legally Invalid

By | October 15, 2026
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Mechanical Rejection of Appeals via Form GST APL-02 Acknowledgments Without Speaking Orders Is Legally Invalid Issue Whether GST appeals filed under Section 107 alongside delay condonation applications can be rejected mechanically through automated Form GST APL-02 acknowledgments by system/office personnel without being placed before the quasi-judicial Appellate Authority for a reasoned, speaking order. Facts Filing… Read More »

A show cause notice alleging fraud or suppression without specific foundational facts and correlation is legally unsustainable

By | October 13, 2026
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A show cause notice alleging fraud or suppression without specific foundational facts and correlation is legally unsustainable Issue Whether a Show Cause Notice (SCN) issued under Section 74 proposing denial of Input Tax Credit (ITC) using a generic, alternative assertion of “fraud or willful misstatement or suppression” without specifying which ground applies or correlating it… Read More »

High Court Sets Aside Limitation Dismissal and Remands Section 17(5)(d) GST Appeal for Decision on Merits

By | September 23, 2026
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High Court Sets Aside Limitation Dismissal and Remands Section 17(5)(d) GST Appeal for Decision on Merits High Court Sets Aside Limitation Dismissal and Remands Section 17(5)(d) GST Appeal for Decision on Merits Issue Whether the High Court under Article 226 can set aside a time-barred appellate order under Section 107 of the CGST/HPGST Act and… Read More »

Retrospective GST Registration Cancellation Lacking Reasons in SCN and Order Is Void and Set Aside

By | August 11, 2026
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Retrospective GST Registration Cancellation Lacking Reasons in SCN and Order Is Void and Set Aside Issue Whether the retrospective cancellation of a GST registration with effect from a backdated period is legally sustainable when neither the Show Cause Notice (SCN) nor the final order provides specific reasons or grounds justifying such retrospective backdating under Section… Read More »

SCN Issuing Authority Holds Precedence in Parallel GST Proceedings on Same Subject Matter

By | August 11, 2026
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SCN Issuing Authority Holds Precedence in Parallel GST Proceedings on Same Subject Matter Issue Whether multiple GST authorities can simultaneously pursue parallel proceedings on the same subject matter, or whether the authority issuing the Show Cause Notice has exclusive precedence to complete adjudication under Section 6 of the CGST/HGST Act, 2017. Facts DGGI Communication: The… Read More »

Post-Act suits cannot enforce rights in pre-existing benami properties, which face government acquisition.

By | July 17, 2026
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Post-Act suits cannot enforce rights in pre-existing benami properties, which face government acquisition. Issue Whether a plaintiff can maintain a suit to enforce rights or protect possession over a property purchased benami before 1988 if the suit is filed after the Benami Act’s commencement. Whether the original sellers or their legal heirs can assert continued… Read More »