The High Court set aside a GST assessment order after finding it was issued without the assessing officer’s signature. An unsigned order was held to be legally invalid.
The Court held that adjusting refunds beyond 20% of a disputed penalty during a pending appeal violates CBDT instructions and ordered refund of the excess amount.
The court held that restricting an F-card holder to a single customs jurisdiction lacked legal authority and set aside the objection, while requiring compliance with other listed deficiencies.
The High Court quashed a tax order after finding that the show cause notice was not validly served through the GST portal. The ruling underscores that lack of effective service vitiates adjudication.
The High Court examined whether proceedings under Section 138 NI Act could be quashed on the plea that cheques were issued as security. It held that such a defence involves disputed facts and must be tested at trial.
The High Court declined to waive the mandatory pre-deposit requirement for entertaining a VAT appeal. It held that financial hardship was not established and statutory conditions under the HVAT Act must be complied with.
The High Court held that contradictory portal communications and missing rejection orders cannot defeat a refund claim. The original refund application was ordered to be honoured with interest.
The court held that appeals filed beyond the three-month period plus one-month condonable window under Section 107 cannot be entertained. The ruling reinforces strict adherence to limitation under the CGST Act.
The court ruled that a petitioner cannot re-agitate merits after appeal and writ remedies fail on limitation. Statutory timelines under GST were strictly enforced.
The ruling held that reassessment proceedings initiated after the permissible period were legally unsustainable. The decision reinforces strict adherence to limitation provisions.
