The court examined whether possession assistance could be granted when the assignee’s rights were pending approval. It upheld the rejection, holding that verification of a valid assignment is mandatory under Section 14.
The Tribunal held that a deduction cannot be disallowed merely due to delayed filing of Form 10CCB when it was available before processing. Procedural delay does not defeat a valid deduction claim.
The Tribunal held that transaction value could not be rejected without evidence or proper application of valuation rules. Arbitrary enhancement and penalties were quashed for lack of comparables and proof of undervaluation.
The court ruled that a single assessment covering several tax periods violates GST provisions. Orders were set aside with liberty to initiate fresh, year-wise proceedings.
The appellate tribunal declined to entertain the appeal citing absence of grounds. It clarified that the impugned order would not prevent the appellant from raising all legal pleas in any future proceedings.
The High Court remitted GST DRC-07 orders after noting that show cause notices were not replied to. Relief was granted subject to a 10% pre-deposit and filing of consolidated replies.
The High Court refused to quash a GST show cause notice where the authority had formed prima facie satisfaction of fraudulent ITC availment. The ruling affirms limited judicial interference at the notice stage.
The Court held that employees cannot be held liable for TDS non-deposit when the employer deducts it. The AO must decide representation considering CBDT circular guidance.
The appellate tribunal upheld joint liability where accepted bills remained unpaid and the appellants failed to rebut the bank’s evidence. The ruling confirms that unchallenged documentary claims can sustain recovery orders.
High Court held that goods and conveyance detained under GST must be released once penalty is paid, where authorities failed to initiate confiscation after statutory period. Mere delay in payment did not justify continued detention.
