The High Court refused bail, holding that prima facie material showed demand and partial acceptance of illegal gratification. Such allegations were found to seriously undermine public confidence in the justice system.
The Court permitted interim release of seized imported goods upon payment of quantified enhanced duty and furnishing a bank guarantee. It clarified that adjudication proceedings may continue independently.
The High Court held that the petitioner had duly submitted the original title deed as security and directed the Department to trace and return it within a fixed time.
The High Court held that limitation for filing a GST appeal must be computed after disposal of a rectification application. Rejection of the appeal without examining this aspect was found invalid.
The Tribunal held that club expenses of a corporate assessee cannot be disallowed on estimation or presumption. Entire addition was deleted as the expenditure was held to be wholly allowable.
The High Court set aside the assessment after finding that the order was passed before the scheduled video hearing. The ruling underscores that granting a requested personal hearing under Section 144B is mandatory.
The Tribunal held that late filing of Form 10DA is a procedural lapse and cannot justify denial of deduction when substantive conditions of Section 80JJAA are fulfilled. Deduction was directed to be allowed as the form was filed before return processing.
The Tribunal held that a plea of defective return due to unpaid tax cannot be accepted without examining the underlying income. The matter was remanded to verify whether the income was correctly reported or belonged to another year.
The High Court held that appeals filed after the maximum period under Section 107 of the CGST Act are not maintainable. Writ jurisdiction cannot be used to override mandatory limitation periods.
The High Court held that an eight-day delay in filing a GST appeal within the condonable period deserved consideration. The rejection was set aside to restore the taxpayer’s right to be heard.
