The Court held that a State Tax Officer’s suspension for delayed reporting was unjustified when an adverse report had already been submitted before the fraudulent ITC claim. The ruling clarifies that authorities must act on such reports and cannot shift responsibility to subordinate officers.
The Court held that cancellation of GST registration could not stand when the amended place of business was not considered. It directed re-inspection of the updated address and fresh adjudication of the show cause notice.
The Court held that amounts deposited under protest and retained during investigation must be considered for statutory pre-deposit. It set aside the dismissal of appeals and directed CESTAT to hear them on merits.
The Court held that the assessee could not join the scheduled virtual hearing because the link was not functional and the corrected link arrived too late. It set aside the order and directed fresh adjudication after proper hearing.
The Court held that a penalty under Section 129 was unsustainable where the e-way bill had been generated before the goods were detained. It ruled that no intention to evade tax could be inferred when the required document existed prior to interception.
The Court determined that the authority reserved judgment on the hearing date and delivered it later without notifying the petitioner. It held that such a procedure is unsupported by the GST Act. The case was remanded for a fresh, lawful decision.
The Court found the appellate order to be unreasoned and based on non-application of mind. It set aside the decision and remanded the matter for fresh consideration.
The High Court directed the lower court to decide the pending Section 14 SARFAESI application within two months. The ruling emphasizes timely adjudication without touching the merits.
The Court allowed the Liquidator to conduct a new sale incorporating prior judicial conditions on title verification and occupation. The auction will proceed with the revised upset price and mandatory disclosures.
The Court closed the tax appeal after noting that the Department’s revised 2024 circular increased the High Court filing limit to ₹2 crore, while the case involved a lower tax effect.
