The Madras High Court directed customs authorities to consider and decide a representation seeking provisional release of imported goods within four weeks. The Court held that deciding the request would not prejudice the ongoing investigation.
The Court declined to exempt the Managing Director from appearance under Section 70 CGST, noting he verified the petition on oath. The ruling emphasizes accountability in GST investigations.
Bombay High Court held that adjustments under Section 143(1)(a) are invalid if prior intimation is not issued and response not considered, reaffirming mandatory compliance.
The High Court held that penalty under Section 271D cannot be levied without the Assessing Officer recording satisfaction regarding violation of Section 269SS. In the absence of such finding in the assessment order, the penalty was set aside.
The Gujarat High Court held that when exported goods qualify as zero-rated supply and no tax is payable, penalty under Section 129 for E-way bill expiry is unsustainable. Refund of ₹18 lakh was directed.
The Court declined to entertain a writ petition challenging GST registration cancellation because statutory remedies under Sections 30 and 107 were available. It directed the petitioner to pursue revocation or appeal under the State GST Act.
The Rajasthan High Court held that grant of affiliation is a statutory and regulatory function, not a business activity under the CGST Act. Affiliation fees were ruled not to constitute consideration, making GST levy unsustainable.
The High Court set aside a GST assessment order as no personal hearing was granted, even though notices were uploaded on the portal. The matter was remanded subject to 25% payment of disputed tax.
The Court permitted filing of a statutory appeal against a Section 73 GST assessment after rectification was rejected. Relief was granted on condition of depositing 25% of the disputed tax.
The Court sought explanation for delay in operationalizing the GSTAT even after members were appointed. It directed a senior-level affidavit detailing steps to make the Tribunal fully functional.
