The case examined whether a GST authority can reject a rectification application without granting a hearing. The High Court set aside the rejection, holding that denial of hearing causing civil consequences violates principles of natural justice.
The case involved detention of two-wheeler vehicles for e-way bill expiry. The High Court quashed the seizure, noting that proper invoices, registration, and GPS tracking showed no intent to evade tax.
The Court allowed lifting of the petitioner’s bank account attachment upon depositing 10% of disputed GST, directing the tax authority to reconsider blocked ITC.
The Court allowed anticipatory bail to a Lady Civic Volunteer implicated in a large spirit seizure, citing lack of direct evidence and her non-involvement with the seized vehicles.
The Tribunal ruled that inadvertent omission of claiming advance tax does not bar interest under Section 244A. Authorities cannot withdraw interest through Section 154 rectification for such mistakes.
The High Court dismissed the appeal after holding that the Tribunal’s findings on intra-group services raised no substantial question of law.
The High Court held that assessment orders under Section 62 of the CGST Act automatically lapse once pending returns are filed with late fee, barring recovery action.
The CESTAT held that penalties under Sections 114 and 114AA cannot be imposed without establishing the appellant’s knowledge of mis-declaration. The appeal succeeded, and fines were set aside.
The Jharkhand High Court granted bail to an accused in a GST evasion case involving Rs. 22 crore, considering the petitioner’s four-month custody and the statutory maximum punishment.
Delhi High Court held that internal disputes among company directors do not justify condonation of delay in filing ITR, upholding statutory compliance requirements.
