The Court observed that the Tribunal granted partial relief without analysing whether the assessee had a strong prima facie case. The order was therefore remitted back for reconsideration of the interim application.
The Bombay High Court set aside reassessment, demand, and penalty proceedings after finding that the notice under Section 148 was issued in the name of a company that had ceased to exist due to amalgamation.
The Court held that a single show cause notice under Section 74 of the CGST Act cannot cover multiple financial years. Such consolidation violates the statutory limitation structure and prejudices the assessee’s rights.
The Court held that assignment of leasehold rights in an industrial plot amounts to transfer of benefits arising from immovable property and does not constitute a supply of services under GST.
The Allahabad High Court held that interest cannot be imposed in an adjudication order if it was not specified in the show cause notice. Such action violates Section 75(7) of the GST Act.
The Punjab and Haryana High Court held that authorities cannot block input tax credit beyond the balance available in the Electronic Credit Ledger. Rule 86A allows restriction only on credit actually available at the time of invocation.
The Delhi High Court held that the Assessing Officer cannot deny refund interest by attributing delay to the assessee. The decision clarified that only higher authorities specified in Section 244A(2) can determine such delay.
Karnataka High Court held that the Income tax returns, assessment particulars and related financial details do constitute “personal information” within the meaning of Section 8(1)(j) of the Right to Information Act, 2005.
The Bombay High Court stayed recovery and adjudication in GST cases involving assignment of leasehold rights. The court held that interim protection is justified since the legal issue is currently under consideration by the Supreme Court.
The High Court held that Section 94 of the BNSS only allows authorities to call for documents and does not empower police to freeze bank accounts. Since the account was frozen without proper statutory authority, the action was declared illegal.
