The Court permitted video recording of GST inquiry considering the petitioner’s cancer treatment and cooperation. It held that such relief can be granted on humanitarian grounds but is not a general right.
The case addressed denial of refund of VAT pre-deposit made through ITC. The Court held that Section 142(6) mandates cash refund and overrides conflicting departmental circulars, ensuring taxpayer relief.
The Court held that remanding a case violates Section 107(11) of the CGST Act. Appellate authorities must decide cases themselves instead of sending them back.
The Court held that issuing an order before the reply deadline violates natural justice. Even if penalty is paid, authorities must consider objections and pass a reasoned order.
The Court ruled that authorities cannot deny ITC by disregarding binding CBIC circulars. It held that cross-charging of ITC is legally permissible alongside ISD.
The Court examined whether repeated summons to a director amounted to misuse of power. It held that while authorities can summon individuals, such power must not be exercised arbitrarily or for harassment.
The court ruled that Section 67 allows seizure only of goods, documents, and related items, not cash. It held that treating currency as “things” is legally incorrect. The decision reinforces strict interpretation of GST provisions and limits enforcement powers.
The court ruled that GST law does not prohibit inter-state transfer of ITC in amalgamation cases, especially for CGST and IGST components. It held that denial based on portal restrictions without legal backing is invalid. The decision reinforces that statutory provisions prevail over administrative practices.
Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule 88C process; ITC denial for FY 2018-19 invalid due to Section 16(5).
India cuts excise duty on petrol and diesel to offset global oil price surge amid war. Move aims to reduce fuel costs, curb inflation, and protect consumers and businesses.
