The Delhi High Court ruled that the Principal Additional Director General of DGGI is authorized to provisionally attach bank accounts under Section 83 of the CGST Act. The court referenced Notification No. 14/2017, equating the rank to a Principal Commissioner.
This judgment clarifies that any final GST demand must strictly adhere to the maximum amount specified in the original show-cause notice, as per Section 75(7) of the GST Act.
Proceedings under Section 73 of the GST Act are void if the SCN and demand are issued against a deceased proprietor without notifying the legal representative. The court held that Section 93 does not permit determination against a dead person.
The Supreme Court dismissed the revenue’s appeal, affirming an SEZ Unit’s right to claim a refund of unutilised Input Tax Credit (ITC) under Rule 89 for exports made under LUT. The question of law regarding who can claim the refund remains open.
The Gujarat High Court quashed a faceless assessment order totaling Rs. 3.87 crore after finding the Assessing Officer failed to consider the assessee’s timely reply, violating principles of natural justice.
Delhi ITAT held that disallowance under Section 14A cannot be made without Assessing Officer recording satisfaction about correctness of assessee’s claim. Since no such satisfaction was recorded, ₹25.06 lakh disallowance was deleted.
The ITAT Chennai allowed a charitable trust to rectify its mistake of applying for provisional 80G registration, remanding the case for reconsideration under the correct clause for a five-year registration.
Considering the duration of custody, the High Court directed the release of the petitioner on bail despite being identified as the mastermind of the GST evasion.
The Supreme Court considered an inquiry report finding a UP police officer prima facie guilty of wilfully defying the court’s protective order against coercive measures.
The Delhi High Court set aside the second Section 148 notice, ruling it was time-barred and constituted an illegal initiation of parallel reassessment proceedings.
