The High Court set aside dismissal of GST refund appeals where delay was computed based on submission of certified copies. The ruling directs fresh adjudication on merits after hearing.
The High Court set aside dismissal of a GST appeal rejected for late filing of a certified copy. The ruling holds that timely online filing should not be defeated by hyper-technical objections.
The High Court set aside blocking of Input Tax Credit where State tax authorities had already initiated proceedings on the same subject matter. The ruling holds that parallel action by central authorities violates Section 6(2)(b) of the CGST Act.
The Tribunal ruled that withdrawing a deduction in response to a Section 148 notice does not erase underreporting. Penalty for misrepresentation under Section 270A was upheld.
The Court ruled that a marginal eight-minute delay in filing the return could not justify denial of loss carry forward. The order rejecting condonation was set aside to prevent disproportionate hardship.
The Tribunal held that no profiteering arose where the ITC-to-cost ratio declined after GST. The key takeaway is that absence of GST-led savings defeats section 171 allegations.
The authority held that an advance ruling cannot be issued when the same classification issue is already pending before customs officers. Since a show cause notice had been issued earlier, the application was barred under Section 28-I of the Customs Act.
The Tribunal held that reassessment initiated after three years without approval from the statutorily specified higher authority is invalid. Improper sanction under Section 151 vitiates the entire proceedings.
The Court held that once one GST authority initiates proceedings, the other cannot start fresh action on the same subject. State-issued orders were struck down for violating Section 6(2)(b).
The Supreme Court granted bail noting over eight months of pre-trial custody, absence of charge framing, and likely delay in trial. The ruling balances offence gravity with the right to personal liberty.
