While interpreting Rule 39(1)(a) to mandate distribution immediately upon receipt of invoice would lead to absurdity and conflict with the statutory scheme, as ITC could not be claimed or distributed before satisfaction of the conditions prescribed under Section 16.
The court analysed whether the reason account blocked falls within the scope of Section 138 of the Negotiable Instruments Act. It held that the provision applies only when dishonour is linked to insufficient funds or lack of arrangement.
The Court set aside the DGFT order imposing penalty and customs duty demand for alleged EPCG export obligation default. The matter was remanded after directing the authority to provide the petitioner a personal hearing.
The Bombay High Court set aside a GST adjudication order because verification reports relied upon by the authorities were not furnished to the taxpayer. The court held that denying access to such reports violates principles of natural justice and ordered a fresh hearing.
The court held that although the defendant established title through a court auction purchase, injunction could not be granted as possession on the date of the suit was not proved.
The Court set aside a GST assessment order based on an ITC mismatch after the taxpayer claimed the seller failed to upload invoice details. Fresh assessment was allowed subject to deposit of 10% of disputed tax.
The court held that when an importer claims that a licence is not required under a notification, authorities must first consider the representation on merits. Customs were directed to provide a hearing and pass a reasoned order before refusing clearance.
The court issued guidelines requiring prior intimation to the presiding judge before arrests in court premises and created grievance committees to address disputes between police and lawyers.
The Court allowed bail after observing that the accused had been in custody since November 2025 and the trial involving extensive documentary evidence may take considerable time.
The High Court interfered with a GST recovery notice after finding that the petitioner had not been given an opportunity to respond to the show cause notice. The Court ordered fresh proceedings with proper notice and a chance to file a reply.
