The High Court ruled that GST adjudication orders must contain detailed facts and reasons. Summary notices and orders lacking particulars were set aside as legally unsustainable.
The High Court ruled that buyers are not legally required to reverse ITC merely due to seller-issued discount credit notes. Rectification of GST returns was allowed where tax paid exceeded proposed reversal and no revenue loss occurred.
The Court examined whether medicines and consumables supplied to in-patients form part of exempt health services. Adjudication was allowed to continue, but enforcement of any final order was stayed.
The Court held that while GST portal upload is a valid mode of service, officers must explore other statutory modes if no response is received. Ex parte orders passed without ensuring effective service and hearing were held to violate natural justice.
The High Court ruled that GST authorities cannot issue assessment orders or notices in the name of a deceased registrant. Such proceedings are without jurisdiction and must be set aside as legally invalid.
The High Court held that once a company undergoes CIRP and new management is installed, GST authorities must recognize this legal shift and cannot act as if the old management continues.
The Budget shifts multiple exemptions into the Customs Tariff, simplifying compliance without raising effective duties. The changes aim to correct duty inversion and strengthen domestic value addition.
Major amendments cover decriminalisation of offences, conversion of penalties into fees, and rationalisation of MAT and TCS rates. The reforms aim to reduce disputes while ensuring proportional enforcement.
Provisional refunds for inverted duty structures and removal of refund thresholds for exports improve working capital. The amendments strengthen liquidity and support small and mid-sized exporters.
The court held that confirming a demand far exceeding the SCN violates Section 75(7) of the CGST Act. Any enhancement without a fresh notice is a jurisdictional error warranting quashing.
