The Court examined a reassessment initiation where the assessee was given less than 24 hours to respond. Holding this to be contrary to Section 148A(b) and natural justice, the order and notice were quashed.
The Court dealt with delay in implementation of a customs order directing release of seized gold. It ordered execution of the Order-in-Original within a fixed time and clarified duty and warehousing liability.
The High Court set aside a cancellation order that failed to address the taxpayer’s reply or record reasons. The ruling underscores that unreasoned orders cannot survive judicial scrutiny.
The High Court set aside GST orders where IGST demand was raised despite tax being paid as CGST and SGST. The ruling directs fresh consideration and refund of excess tax, if any, under Section 77.
The High Court permitted conditional release of seized imports upon payment of enhanced duty and furnishing of a bank guarantee. It clarified that adjudication proceedings may continue independently.
The High Court ruled that data management services provided to a foreign affiliate constitute export of services, with the place of supply outside India. GST demands raised by treating such services as intra-State supplies were set aside.
The court held that documentary records, financial transactions, and surrounding circumstances disclosed a prima facie conspiracy, making discharge impermissible at the pre-trial stage.
The High Court sent the matter back for fresh adjudication after a GST demand was confirmed due to non-filing of a reply. Relief was granted subject to partial pre-deposit and filing of objections.
The court set aside an adjudication order after finding that the confirmed demand far exceeded the amount proposed in the notice. The ruling reiterates that authorities cannot travel beyond the show cause notice while adjudicating.
The Court held that reassessment is not barred by change of opinion where the original issue was dropped due to absence of evidence. Subsequent reopening based on new material was found legally sustainable.
