Services rendered without consideration were taxed as deemed supplies but denied export benefits. The Court flagged the statutory conflict and directed CBIC to clarify.
The Court examined whether tax authorities could recover the full disputed tax despite pending appellate remedies. It held that recovery beyond the statutory pre-deposit limits under GST law was impermissible.
The Court held that recovery could be stayed and bank attachment lifted if 20% of the disputed amount is deposited, directing the appellate authority to decide the pending appeal on merits.
The Court remanded multiple GST assessment orders where the taxpayer failed to reply to show cause notices, subject to a 50% pre-deposit. A separate penalty order for delayed returns was upheld.
The Tribunal held that declaring viscose fabric while importing polyester amounted to mis-declaration, justifying rejection of transaction value, confiscation, and penalty equal to duty evaded.
