The Gujarat High Court held that a taxpayers selection of No for personal hearing in Form DRC-06 cannot override the mandatory requirement under Section 75(4) of the GST Act. The Court quashed the order passed without granting personal hearing.
The Delhi High Court held that a second provisional attachment under Section 83 of the CGST Act cannot be sustained when there is no change in circumstances. The Court ruled that repeated attachment orders after expiry of the first order violate the statutory safeguard under Section 83(2).
The Karnataka High Court quashed ex-parte GST adjudication orders after the taxpayer claimed it could explain discrepancies between GSTR-3B and GSTR-2A returns. The matters were remanded back for fresh consideration after granting an opportunity to reply.
The High Court held that summons issued under Section 70 of the GST Act were valid and interference at the investigation stage would obstruct the ongoing inquiry into alleged fake ITC claims.
The Madras High Court directed removal of a bank account attachment after the purchaser reversed the disputed Input Tax Credit and proceedings against it were dropped. The Court, however, restrained the purchaser from making payments to the supplier pending resolution of related disputes.
The High Court held that the application seeking to set aside the auction sale was not legally maintainable. It upheld the DRAT’s decision restoring the Recovery Officer’s order and directed completion of the sale process.
The Madras High Court allowed reconsideration of an ex parte GST assessment after the assessee explained failure to respond due to a part-time accountant’s lapse. The Court remanded the matter subject to deposit of 25% of the disputed tax.
The Court permitted the assessee to contest denial of input tax credit after allegations of transactions with non-existent suppliers. The matter was remanded for fresh consideration upon payment of 25% of the disputed tax amount.
The Gujarat High Court held that revisional powers under Section 263 cannot be invoked merely because the Commissioner prefers another valuation method. The Court ruled that the Assessing Officer had conducted proper inquiry and adopted a plausible view based on the DVO report.
Assessee – university challenged an order issued under Section 74(1) of the CGST Act confirming GST demand of Rs.16.90 crores along with equivalent penalty and interest on affiliation fees collected by the University for the period 2017-18 to 2022-23.
