Basic premise of Section 105 & search proceedings is reasonable belief that some objective material exists on record to trigger searches
Held that, the issuance of vouchers is similar to pre-deposit instruments, which have no inherent value of their own and therefore, it does not fall under the category of supply of goods or services. Hence, vouchers being neither goods nor services, are exempted from the levy of tax.
HC quashed the assessment orders passed by Revenue Department, on the grounds that no opportunity of hearing was afforded to the assessee.
HC held that, when the deposit within the stipulated time period was made, technical glitch being the reason for the non-functioning of the bank’s software would not hold the assessee liable or accountable for non-payment.
HC quashed demand order passed by Revenue Department, on the grounds that reply filed by assessee to SCN was not considered even though the same was received by Revenue Department.
HC held that, purpose of a SCN is to enable the noticee to meet allegations, on the basis of which an adverse action is proposed. Further, procedure adopted by Revenue Department is flawed and order for cancellation of GST Registration of assessee was passed in violation of principles of natural justice.
HC held that even assuming an alternative remedy u/S 246 of the Act of filing an appeal is available, it will not operate as an absolute bar for entertaining the writ petition as jurisdictional issues goes to the root of matter and it is one of the exceptional factors carved out by the Hon’ble Supreme Court for exercise of jurisdiction under Article 226 of the Constitution of India.
Bombay HC Revenue Department to incorporate measures to reduce inflow of litigations in Court, which has arisen due to non-constitution of GST Tribunal
HC affirmed order of detention of goods and imposition of tax and penalty, on grounds that assessee was transporting huge quantity of goods without e-way bill by reducing value of goods below threshold limit.
HC permitted assessee to rectify error of mentioning B2C instead of B2B in Form GSTR-1 at the time of filing of returns, holding that assessee would be prejudiced if it is not allowed to avail benefits of ITC
