The High Court held that portal-only service of a show cause notice after GST registration cancellation violated natural justice. The tax order was quashed, with liberty granted to issue a proper notice.
The Court rejected the challenge to arrest legality after finding that written grounds of arrest were furnished and acknowledged by the accused. Bail was denied considering the prima facie evidence and magnitude of the alleged fake ITC fraud.
The Delhi High Court held that GST registration could not be cancelled retrospectively when the show cause notice did not indicate such action. The order was quashed as it travelled beyond the scope of the notice.
The Rajasthan High Court held that proceedings cannot be initiated against a person who has already expired. The notices were quashed, with liberty granted to the Department to proceed in accordance with law against legal representatives.
The Tribunal held that Cenvat credit is available only in relation to taxable services and not for trading activities. The case was remanded for recalculation of admissible reversal for the normal period.
The ITAT held that reassessment cannot be sustained when the Assessing Officer merely relies on an Investigation Wing report without independent verification. The reassessment order was quashed due to lack of independent application of mind.
The Tribunal followed its own earlier rulings in the appellant’s cases and held that the dispute was no longer open to reconsideration. The impugned order was set aside accordingly.
The dispute concerned service tax on the profit margin earned from the sale of imported gold. CESTAT held that the margin arose from trading activity and not from any consignment agent service rendered to the supplier.
The Tribunal held that services of commission agents fall within the scope of “sales promotion” under Rule 2(l) of the Cenvat Credit Rules. As a result, the demand denying Cenvat credit on sales commission services was set aside.
The Gauhati High Court set aside a GST registration cancellation order after finding it to be a non-speaking order without recorded reasons. The matter was restored to the stage of the show cause notice.
