The Court held that sanction for reopening was taken under the wrong statutory provision. As a result, the reassessment notice and all consequential orders were set aside.
The court held that failure to apply Clause 3(d) of the RBI Master Circular invalidated the wilful defaulter declaration. Non-Executive Directors cannot be tagged without strict proof of knowledge, consent, or connivance.
The court held that an Assessing Officer must give clear reasons while rejecting an immunity application under Section 270AA. An unreasoned rejection order was found unsustainable and was set aside.
The court examined whether withholding tax could be imposed solely on the basis of an alleged virtual service permanent establishment. It ruled that such a concept is not recognised under the DTAA and remanded the matter for fresh consideration.
The High Court disposed of the writ petition after the constitution of the GST Appellate Tribunal, permitting the taxpayer to file a statutory appeal. The ruling clarifies that writ jurisdiction need not continue once the appellate forum is operational.
The court held that passing a GST order on the same day as filing an additional reply does not automatically indicate irregularity. A detailed order showing consideration of replies does not warrant writ interference.
The court held that exporters cannot be denied Section 80HHC benefits merely for lack of a consolidated BRC. Consignment-wise bank certificates are sufficient if available on record.
The court held that blocking of an electronic credit ledger under Rule 86A cannot continue beyond one year. Authorities were directed to immediately withdraw the restriction once the statutory period expired.
The court held that dismissal of an appeal solely for delay was unsustainable where notices were uploaded under an obscure portal tab and service was not proved, restoring the matter for fresh adjudication.
The court held that passing an ex parte GST assessment solely on portal-uploaded notices without granting personal hearing was improper and remanded the matter subject to partial tax payment.
