The Supreme Court held that non-supply of written grounds of arrest violates constitutional safeguards. The arrest and remand were declared illegal, leading to grant of bail.
Courts held that cash is not covered under things in GST search provisions unless it serves as evidence. The ruling restricts arbitrary seizure and reinforces that GST searches are for evidence, not recovery.
IGST refunds are not available when exports are made under LUT/Bond without tax payment. The clarification highlights eligibility conditions and prevents incorrect refund claims.
The issue was inconsistency between RoDTEP and Customs Tariff descriptions. The amendment aligns classifications retrospectively, ensuring clarity and uniform eligibility for export benefits.
The issue was whether disclosed investments could be treated as unexplained. The Tribunal held that Section 69 cannot be invoked when investments are recorded and taxed, upholding deletion of additions.
The case concerned rejection of reply without addressing all contentions. The Court held that incomplete consideration makes the order unsustainable and remanded the matter.
The issue involved denial of a personal hearing despite a specific request. The Court ruled that failure to provide such an opportunity violates statutory provisions and requires the order to be set aside.
The issue was whether IGST paid by mistake could be adjusted against CGST and SGST. The Court held that no such adjustment is permitted and directed payment of correct tax with refund claim for IGST.
The issue involved an additional tax demand on unbilled revenue. The Court found that the authority failed to consider the reply and remanded the matter for fresh review.
The case examined allegations of inflated and discriminatory pricing in supply of a critical railway component. The Commission held that price changes were attributable to currency fluctuations, logistics, and quantity, and found no abuse of dominance.
