The Tribunal held that a penalty under the Customs Act cannot be sustained when it is based on assumptions, unsupported statements, and denial of cross-examination.
Kerala High Court held that only tax component shown in demand notice is required to be paid to file an appeal under Municipal Act. Penal interest and other charges cannot be insisted upon at appeal stage.
The High Court set aside a GST demand passed after the assessee failed to attend a hearing and remitted the matter for fresh adjudication, subject to a 10% pre-deposit. The ruling balances procedural fairness with revenue protection.
High Court held that dismissal of a GST appeal solely because mandatory pre-deposit was made through ITC was erroneous. Appellate authority was directed to hear appeal on merits after treating ITC deposit as valid.
The court held that provisional attachment of bank accounts under GST cannot continue beyond one year, setting aside attachments that exceeded the statutory time limit under Section 83(2) of the CGST Act.
The High Court held that evaded turnover cannot be enhanced arbitrarily based on one fake invoice. Estimation must be proportionate to evidence and based on reasonable judgment.
The Bombay High Court ruled that cancellation of GST registration does not nullify tax liabilities for prior periods, but the matter was remitted for a hearing after the petitioners were initially denied the opportunity.
The High Court quashed GST orders where ITC was denied without verifying whether the supplier paid tax and filed returns. The matter was remanded for fresh factual adjudication.
Bombay High Court held that services provided to foreign entities qualify as export of services and are not intermediary services, allowing GST refund subject to receipt of foreign currency.
The Gauhati High Court held that cancellation for non-filing of returns can be reconsidered if all pending returns and dues are paid, directing authorities to consider restoration under Rule 22(4).
