-Giving Date of Hearing before the due date of reply is incorrect
-Non-Appearance on the date of Hearing
-Petitioner cannot be left remediless as order of Cancellation of Registration not available on Portal
-Cash Credit Account cannot be attached for recovery of Liabilities
-Duty of taxpayer to verify Portal for receipt of notice and order
S.No | Section | Case Subject | Case | Held |
1 | Section | Giving Date | HT Media Ltd. | The petitioner was to submit its reply by 1-9-2022 and was also informed of a personal hearing scheduled on 19-8-2022. High Court was |
2 | Section | NonAppearance | Tvl. RIDA Industries v. | The petitioner neither had asked for any personal hearing and made submission on merits, though without furnishing any details. The High |
3 | Section | Petitioner | Ashok Kumar Jha v. Union | Order for cancellation of registration was not available on the portal and petitioner could not even file application for revocation against the |
4 | Section | Cash Credit | Anjani Cotton Industries v. | The High Court stated that on more than one occasion, Court had deprecated the practice of the respondent authorities in seeking |
5 | Section | Duty of | Koduvayur Constructions | The petitioner had been served with order dated 14-10-2022 on the GST portal, calling him to pay an amount of Rs. 19,22,566/-. It was |