Judicial Corner (04.03.2023)


  • High Court of Gujarat ordered that the Cancellation of GST registration without any determination of the amount which is to be paid by the taxpayer is unsustainable in law and such order to be set aside.
  • High Court of Orissa held that Rectification of GSTR1 beyond the deadline is permitted as there is no revenue loss to the Government.
  • High Court of Calcutta has passed an exceptional judgment wherein it was held that appeal filed without praying for extension of time could not be rejected solely on limitation as Appellate Authority had power to extend time and the Hon’ble High Court granted liberty to taxpayer to apply for extension of time to file appeal.


  • High Court of Madras held that Penalty under Section 27(3) of Tamil Nadu Value Added Tax Act, 2006 solely based on confirmation of differential tax demand on account of difference in Sales Turnover between books of accounts and monthly returns, is not imposable in absence of any willful non-disclosure or suppression of turnover on part of assessee that too when such differential tax with interest has already been paid at time of inspection.

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