Guwahati High Court held that the Summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice to be issued in terms with Section 73 (1) of the CGST/SGST. Accordingly, order based on issuance of summary of the show cause notice is liable to be quashed and set aside.
The High Court ruled that the amended refund formula under Rule 89(5) is clarificatory and applies retrospectively. Earlier rejection and appellate orders were quashed and the matter remanded for fresh consideration.
The Court held that Section 119(2)(b) empowers condonation to avoid genuine hardship and rejected a hyper-technical denial of tax benefit. Delay in filing Form 10-IC was condoned and Section 115BAA benefit restored.
The Court ruled that an assessee cannot invoke Section 139(8A) after initiation of assessment proceedings under Section 143(2). It affirmed the disallowance of deductions and held that appeal is the proper remedy.
The Rajasthan High Court directed release of confiscated arecanuts upon furnishing security equal to the invoice value, holding that merits of the Section 130 demand must be examined separately within three months.
The Court held that assessment for FY 2024–25 cannot be passed under Section 74 after its omission by amendment. The order was quashed and directed to be treated as a show cause notice.
The Delhi High Court held that reassessment beyond three years requires approval under Section 151(ii). Notices issued with approval from the wrong authority were set aside.
The High Court held that TCS under Section 206C(1C) applies only to lease or licence holders paying royalty, not to offenders paying compounding fines. ITAT’s demand of TCS, interest, and penalty was set aside.
The High Court upheld the GST assessment order, ruling that delay in filing the writ and presence of an auto-generated reference number defeated claims of invalid DIN and unsigned notices.
The Court ruled that liability under Section 93 does not permit tax determination against a deceased proprietor. The impugned orders were quashed with liberty for fresh proceedings.
