The case involved denial of GST refund due to unclear documentation on shipping details. The Court held that the assessee must be given a chance to submit proper evidence and ordered fresh adjudication.
The issue involved denial of access to seized documents relied upon in a GST notice. The Court held that taxpayers must be given inspection and copies of relied documents before responding.
The Court clarified that local self-government bodies are not automatically exempt from GST on all activities. It ruled that such claims require factual scrutiny and cannot bypass the statutory appellate mechanism.
The Supreme Court held that the IBC cannot be used as a substitute for execution of a civil court decree. It ruled that initiating CIRP for recovery purposes amounts to misuse of the insolvency framework.
The case examined reassessment based on third-party information without independent application of mind. The Tribunal ruled that reliance on borrowed satisfaction invalidated the addition, leading to its deletion.
The issue involved unexplained bank credits treated under Section 69A. The Tribunal held that the assessee proved identity, creditworthiness, and genuineness, leading to deletion of the addition.
The case addressed the taxability of duty drawback income based on accounting method. The Tribunal ruled that taxing it on accrual basis was incorrect and ordered deletion of the addition.
The case addressed whether multiple financial years can be combined in a single show cause notice under GST law. The Court held such consolidation impermissible, emphasizing that each financial year is a separate tax period.
The case examined whether a tax order for FY 2019–20 was time-barred. The Court held that notification-based extensions validly extended the limitation period, making the order legally valid.
The case examined the legality of imposing both late fee and general penalty for the same default. The Court ruled that such overlapping penalties are unjustified and unsustainable. The decision clarifies that only one penal consequence can be applied in such cases.
