The court held that exporters cannot be denied Section 80HHC benefits merely for lack of a consolidated BRC. Consignment-wise bank certificates are sufficient if available on record.
The court held that blocking of an electronic credit ledger under Rule 86A cannot continue beyond one year. Authorities were directed to immediately withdraw the restriction once the statutory period expired.
The court held that dismissal of an appeal solely for delay was unsustainable where notices were uploaded under an obscure portal tab and service was not proved, restoring the matter for fresh adjudication.
The court held that passing an ex parte GST assessment solely on portal-uploaded notices without granting personal hearing was improper and remanded the matter subject to partial tax payment.
The Court set aside the refund rejection holding that software services exported to a foreign parent cannot be treated as intermediary services. The ruling directs release of the denied GST refund with interest.
The Court held that insolvency proceedings do not entitle an accused to seek records under Section 91 Cr.P.C. during investigation. Documents sought to aid answers are premature and must await the charge sheet.
The Court set aside a GST demand after finding that tax liability was discharged under CGST and SGST instead of IGST. Authorities were directed to reassess liability and grant refund if excess tax was paid.
The court held that a sanctioned rehabilitation scheme directing waiver of dues is binding on customs authorities. As a result, the pre-deposit ordered by the Tribunal was set aside.
The Court found that statutory notices were properly issued but went unanswered by legal heirs. To balance equities, the assessment was quashed and remitted subject to a 20% pre-deposit of disputed tax excluding interest.
This piece argues that although GST is architected as a technology-driven regime—based on online registration, portal filings, e-invoicing, e-way bills and bank-linked payments—field enforcement often continues with a pre-GST physical presence mindset.
