The Court held that IGST on ocean freight under reverse charge was not payable even for pre-2023 periods. The key takeaway is that the Mohit Minerals ruling applies retrospectively.
The Court held that issuing a single assessment covering several financial years is without jurisdiction. The order was quashed, reaffirming that GST proceedings must be initiated separately for each financial year.
The court examined whether a single notice could cover several financial years under GST law. It held that consolidation of multiple tax periods under Section 74 is impermissible.
The court examined allegations of large-scale fraudulent availment and circulation of ITC without actual supply. Anticipatory bail was refused, holding that serious allegations and an ongoing investigation justified custodial inquiry.
The issue was whether interest on enhanced compensation could be spread over earlier years. The Court held it taxable as income from other sources in the year of receipt, subject to statutory deduction.
The court examined whether assessment orders could survive when DRP directions lacked a DIN. It held that such directions were invalid, leading to dismissal of the Revenue’s appeals.
The issue was whether ITC could remain blocked under Rule 86A for nearly three years. The Court ruled that the restriction must cease after one year and directed unblocking of the credit ledger.
The Court examined whether a sanction lacking a DIN could sustain income-tax proceedings. It held such sanction invalid and set aside the consequential orders.
The Court examined whether a show-cause notice under Section 74 was issued by a competent authority. Limited protection was granted while permitting a response to the notice.
The Court examined a GST final intimation alleged to be issued without jurisdiction and statutory compliance. Interim protection was granted, restraining coercive action pending affidavits.
