The issue was whether ITC could remain blocked under Rule 86A for nearly three years. The Court ruled that the restriction must cease after one year and directed unblocking of the credit ledger.
The Court examined whether a sanction lacking a DIN could sustain income-tax proceedings. It held such sanction invalid and set aside the consequential orders.
The Court examined whether a show-cause notice under Section 74 was issued by a competent authority. Limited protection was granted while permitting a response to the notice.
The Court examined a GST final intimation alleged to be issued without jurisdiction and statutory compliance. Interim protection was granted, restraining coercive action pending affidavits.
The Court set aside a GST demand that exceeded the amount proposed in the show-cause notice. The ruling reinforces the statutory cap under Section 75(7) on confirmed demands.
The Court held that petition, ARR processing, and licence fees collected while performing statutory regulatory functions do not constitute taxable supply under GST, leading to quashing of the show cause notice.
The Court will examine whether corporate guarantees issued by a parent company to its subsidiaries amount to a taxable supply under GST, while granting interim protection against coercive action.
The appellate tribunal held that substituting the investigating agency did not amount to a review or recall. Since the original investigation order remained intact, the appeal was dismissed.
The High Court held that a direct appellate challenge to the final removal order was not maintainable. The appeal was withdrawn with liberty to file a fresh writ against the removal order.
The High Court held that a GST adjudication order cannot be based on grounds not mentioned in the show cause notice. Both adjudication and appellate orders were set aside for violating Section 75(7).
