The High Court held that arrest was not necessary in a dispute over a GST overdraft arrangement. Bail was granted with conditions, noting custodial interrogation was unwarranted.
The Court held that reassessment proceedings cannot be quashed merely due to factual disputes. In absence of jurisdictional defect, the matter must be adjudicated by the Assessing Officer.
Relying on apex court precedents, the High Court ruled that ordinarily bail should be granted in CGST cases involving documentary evidence and limited punishment.
The Court held that notice under Section 148A(b) was valid despite search-related arguments. However, the assessment was set aside due to absence of proper reasoning on denial of Section 10(38) exemption for long-term capital gains.
Once the Central Government notified the Faceless Scheme for reassessment (effective March 29, 2022), the JAO was effectively divested of the power to issue notices under Section 148. The issuance of a notice by a JAO instead of the National Faceless Assessment Centre (NFAC) was a jurisdictional error that could not be cured.
Holding that responsibility for delay required factual adjudication, the High Court refused to exercise writ jurisdiction and relegated the parties to civil or arbitral remedies.
The Court ruled that GST proceedings initiated under Section 74 for FY 2024–25 were without jurisdiction and directed treatment of the order as a Section 74A notice.
The Court held that reimbursement claims cannot be processed without required documents and ordered verification before releasing incentives. Authorities were directed to act within a fixed timeframe if documents are on record.
The High Court held that a reassessment notice issued after expiry of the six-year period under the old regime is barred by limitation. The ruling reiterates that extended timelines under the new law cannot revive time-barred cases.
The Court held that time consumed in pursuing a rectification application under Section 161 must be excluded while computing limitation for filing a statutory appeal. Appeals dismissed as time-barred were restored for decision on merits.
