The High Court set aside GST orders where IGST demand was raised despite tax being paid as CGST and SGST. The ruling directs fresh consideration and refund of excess tax, if any, under Section 77.
The Tribunal examined whether an allotment letter fixing consideration could qualify as an agreement under section 56(2)(vii)(b). It held that where part payment is made by cheque, stamp duty value on the allotment date must be adopted.
The High Court permitted conditional release of seized imports upon payment of enhanced duty and furnishing of a bank guarantee. It clarified that adjudication proceedings may continue independently.
The Tribunal held that additions under Section 68 could not be sustained where no incriminating material was found during search. Documentary evidence proving the loan’s genuineness was accepted.
The High Court ruled that data management services provided to a foreign affiliate constitute export of services, with the place of supply outside India. GST demands raised by treating such services as intra-State supplies were set aside.
The Tribunal held that deposits from an e-auction could not be forfeited where confiscated cigarettes failed to meet mandatory labelling laws. Since the goods were required to be destroyed, refund with interest was directed.
The court held that documentary records, financial transactions, and surrounding circumstances disclosed a prima facie conspiracy, making discharge impermissible at the pre-trial stage.
CESTAT held that I-STAT blood gas cartridges are accessories of the analyser and not independent diagnostic reagents. As a result, reclassification under CTH 3822 and the resulting duty demand were set aside.
The High Court sent the matter back for fresh adjudication after a GST demand was confirmed due to non-filing of a reply. Relief was granted subject to partial pre-deposit and filing of objections.
The court set aside an adjudication order after finding that the confirmed demand far exceeded the amount proposed in the notice. The ruling reiterates that authorities cannot travel beyond the show cause notice while adjudicating.
