High Court quashed a GST adjudication order where authority failed to consider petitioner’s explanation regarding alleged differences between GSTR-3B and GSTR-2A, remanding matter for fresh hearing.
The Court remanded the matter after finding the tax order was passed without giving the petitioner an opportunity to reply or be heard. The case will be reconsidered, subject to the Supreme Court’s ruling on the relevant notifications.
The Court held that a statement under Section 108 of the Customs Act cannot replace statutory procedures. The gold bar seized at IGI Airport must be reviewed following proper notice and hearing.
The Court dismissed a challenge to a bank account attachment after finding material facts concealed, including ongoing investigations and alleged fraudulent ITC. The ruling affirms that objections must be raised through the statutory mechanism under Rule 159(5).
The High Court declined anticipatory bail, holding that custodial interrogation was necessary to trace siphoned funds in a large-scale cyber fraud. The decision underscores that anticipatory bail cannot be granted when it may hinder investigation.
The Court set aside the show cause notice, Order-in-Original, and Order-in-Appeal after holding that the assessee must be given an opportunity to file a fresh reply. The matter was remitted for reconsideration from the SCN-reply stage.
The Court observed that marketing services for a foreign university prima facie constitute export of services, making the petitioner eligible for GST refund.
Authorities determined that the imported device aligned with excluded serial items relating to optical transport systems, leading to denial of duty concession. The ruling underscores the importance of circular-based product identification.
Supreme Court found that a GST notice alleging fraud lacked material particulars and stayed further proceedings. Key takeaway: SCNs under Section 74 must clearly state the factual basis for alleging fraud or suppression.
The High Court dismissed the writ petition challenging a GST show-cause notice, emphasizing that statutory remedies under Section 107 must be exhausted first. The Court clarified that the SCN contains specific allegations of fraud and willful misstatement.
