The High Court held that writ petitions cannot be entertained against a private finance company. Disputes arising from private loan transactions must be resolved through civil or arbitral remedies.
The High Court restrained coercive GST recovery as the show cause notice spanned six years in one proceeding. The key takeaway is that consolidated SCNs under Section 74 raise serious legal doubts.
The court held that tax liability cannot be increased at the appellate stage on a new ground without giving the assessee an opportunity of hearing. Enhancement without following Section 107(11) was set aside and remanded.
The High Court held that a reassessment notice issued without a manual or digital signature violates Section 282A of the Income-tax Act. Such an unsigned notice is invalid in law, rendering all consequential proceedings unsustainable.
The Court quashed a confirmed GST demand after noting that the taxpayer had not replied on merits to the show cause notice. The case was remanded with directions to deposit 10% of the disputed tax and file a detailed reply.
The Court quashed reversal of input tax credit where claims fell within the extended period under amended Section 16, holding that limitation under the earlier provision could no longer be enforced.
The Court granted interim relief against a large GST demand on minimum balance non-maintenance charges. While adjudication may proceed, enforcement of any final order has been stayed.
The High Court set aside a GST assessment issued after the taxpayer’s death, holding that proceedings cannot be validly conducted against a deceased person. It ruled that fresh assessment must involve the legal representative, with recovery limited to the estate.
The Court examined a GST demand raised after the death of a proprietor and held that proceedings against a dead person are invalid. The ruling clarifies that authorities must issue notice to legal heirs before any tax determination.
The High Court held that a service provider engaged in export of services was not an intermediary and quashed rejection of accumulated ITC refund, directing refund with interest.
