The High Court directed provisional release of seized imported copiers by following its earlier orders in identical matters. The ruling confirms that consistent judicial approach applies where facts and relief sought are substantially similar.
The High Court held that once the GST Appellate Tribunal is functional and timelines are notified, disputes must be pursued through the statutory appeal route, subject to mandatory pre-deposit requirements.
The Tribunal held that section 50C could not be applied where the sale consideration exceeded the value accepted by the stamp authority. A clerical error in departmental data could not justify substitution of sale value.
The Court found a prima facie case that reassessment was initiated without considering detailed explanations already on record. Interim protection was granted pending further hearing.
CESTAT Chennai held that interactive flat panel is classified under CTH 8471 and their parts under CTH 8473 since revenue has not succeeded in discharging its burden. Accordingly, appeal is allowed and order is set aside.
Patna High Court held that Executive Officer acting as a quasi judicial authority would fall within the ambit of the term Judge under Judges (Protection) Act, 1985 hence shielded and accordingly, no civil or criminal proceedings can be initiated.
Authorities erred in treating direct consultancy services as intermediary supplies. The ruling confirms refunds where the supplier provides the main service on its own account.
llegations of forged invoices and wrongful ITC claims did not justify custodial interrogation. The court extended anticipatory bail with strict conditions.
The court held that GST laws form a complete code for tax evasion offences. Parallel prosecution under the IPC was quashed to prevent double jeopardy.
The High Court quashed a Section 122 show cause notice due to jurisdictional issues. The ruling allows the department to issue a fresh notice in accordance with law.
