The Calcutta High Court held that goods detained during transit must be released once the consignor complies with the penalty requirement under Section 129(1)(a) of the CGST Act. The Court ruled that disputed ownership alone cannot justify continued detention without supporting material.
The Madras High Court held that a GST assessment order issued after the death of the proprietor was a nullity. The department was permitted to initiate fresh proceedings against the legal heirs in accordance with law.
The Madras High Court set aside GST orders reversing ITC claims after noting the retrospective amendment extending the deadline for availing credit up to 30.11.2021. The Court held that claims falling within the amended timeline could not be denied on limitation grounds.
Delhi High Court held that even if the father may not qualify as a Class-I heir under succession law, he can still fall within the broader definition of legal representative for tax proceedings.
ITAT Indore held that delayed filing of Form 10E due to Covid-19 related circumstances should not automatically deny substantive relief under Section 89 if the assessee is otherwise eligible.
Tribunal directed inclusion of Cyber Media Research Limited after finding that market research and consultancy services were comparable to the assessee’s support service activities. Earlier Tribunal rulings supporting comparability were followed.
The Bombay High Court held that cancellation of GST registration without granting an opportunity of personal hearing violated principles of natural justice. The cancellation and revocation rejection orders were quashed and remanded for fresh adjudication.
The Karnataka High Court held that the three-month period for filing a waiver application under Section 128A was directory and not mandatory. The Court quashed rejection of the waiver application that had been dismissed solely on the ground of delay.
The Court held that an advocate filing GST appeals and adopting a legal interpretation on behalf of a client cannot be prosecuted for conspiracy merely for performing professional duties.
The Tribunal held that reassessment proceedings initiated against a deceased person are void ab initio. Since the department had prior knowledge of the death, failure to issue notice to the legal heir made the assessment invalid.
