The appellate tribunal held that staying recovery proceedings through a SARFAESI application was without jurisdiction when an alternative appeal remedy under the RDDBFI Act was available.
The court ruled that depositing money does not convert a non-bailable GST offence into a bailable one, yet upheld bail considering custody, punishment limits, and surrounding circumstances.
The court held that an appeal refiled within the CBIC amnesty period could not be dismissed on limitation. The appellate order was set aside and the appeal restored for fresh consideration.
The court held that Section 74 of the CGST Act does not permit consolidated show cause notices for multiple financial years. Notices clubbing different tax periods were therefore set aside.
The court held that a refund claim cannot be denied solely due to technical issues on the GST portal when substantive conditions are met. Authorities were directed to process the refund on merits.
The appeal was dismissed as the assessee had already offered the disputed income to tax at 30%. The ruling clarifies that reassessment cannot survive when there is no loss of revenue or escaped income.
The High Court held that statutory authorities must mandatorily refer exemption claims under the Building Tax Act to the Government. Orders denying exemption without such reference were set aside.
The courts held that interest and penalties on IGST imports cannot be imposed without explicit legal provision. Amendments granting such power apply only prospectively.
The Court set aside confiscation and penalty because the authority failed to consider the importer’s claim of duty exemption under Special Advance Authorization. The key takeaway is that orders ignoring core submissions cannot stand.
The Tribunal held that a refund claim filed within time cannot be rejected for procedural deficiencies cured later, and directed sanction of refund after considering revised documents.
