The Delhi High Court held that the SVLDR Scheme cannot be invoked for a show cause notice issued after 30 June 2019. Even if the notice arises from the same dispute, eligibility depends strictly on the statutory cut-off date.
The Court annulled a GST adjudication after finding that no proper personal hearing was granted, directing fresh proceedings with due notice and opportunity.
The High Court refused to interfere in a penalty order involving alleged fake invoices, holding that such disputes must be examined in appeal. The key takeaway is that writ jurisdiction will not be exercised where complex factual issues and alternate remedies exist.
The dispute concerned service tax liability proposed in an SCN. The Court held that extraordinary jurisdiction cannot be invoked at this stage and directed the petitioner to pursue adjudication remedies.
Allahabad High Court granted bail to an accused in a ₹40 crore GST evasion case, citing documentary evidence, absence of criminal history, and procedural delays in trial as key factors.
The High Court held that GST rules omitted without a saving clause cannot support pending refund denials. All non-final proceedings based on the deleted rules were declared lapsed, entitling taxpayers to refunds.
High Court ruled that software consultancy services provided to a foreign parent on a principal-to-principal basis qualify as export of services. Refund rejection treating them as intermediary services was set aside.
The High Court held that reassessment notices issued after excluding periods mandated by Supreme Court rulings were time-barred, rendering subsequent proceedings invalid
The High Court recalled its earlier order after finding that key facts about undeclared phones and gold were concealed. The ruling holds that writ relief cannot survive when the court is misled.
The case involved delay in export clearance and refunds due to contradictory CRCL reports. The Court directed Customs to decide representations and clarify the issue within fixed timelines.
