The case examined the effect of prolonged departmental inaction after a Tribunal remand. The Court ruled that since the statutory time limit had long lapsed, nothing survived for adjudication.
The Court held that a private commercial bank is not amenable to writ jurisdiction under Article 226. The key takeaway is that disputes with private banks must be pursued before appropriate alternative forums.
The Court ruled that time spent pursuing a rectification application filed within time must be excluded while computing limitation for a GST appeal. The key takeaway is that bona fide rectification proceedings protect appellate rights.
The issue was whether Central GST could continue proceedings when State GST had already initiated action on the same issue. The High Court disposed of the petition by directing authorities to follow the Supreme Court’s guidelines to avoid parallel adjudication.
The issue was whether absence of a default date invalidates an invoice-based demand notice. NCLAT held that Form-4 notices do not require a specific default date and restored the insolvency application.
The issue concerned summons issued during an ongoing enquiry into a complaint. The High Court held that no intervention was required while the enquiry was in progress.
The Court found that intimations under Sections 143(1) and 154(3) were not communicated due to technical reasons. The matter was remitted for fresh consideration after a revised audit report was filed.
The Court considered whether ELISA kits qualify as diagnostic items eligible for customs exemption. Pending final adjudication, interim protection was granted with a direction against coercive recovery.
The High Court examined whether sunglasses qualify as spectacles under VAT schedules. It ruled that sunglasses are not covered by the spectacles entry and therefore cannot enjoy the lower tax rate. The key takeaway is that sunglasses must be taxed as residuary goods at 12.5% VAT.
The case examined whether air purifiers qualify as medical devices under a statutory notification. The High Court directed the GST Council to urgently consider lowering or abolishing GST on air purifiers and HEPA filters.
