The Court examined whether Section 130 proceedings were valid when excess stock was found during a survey. It held that such cases must be dealt with under Sections 73/74, rendering the penalty order unsustainable.
The court held that tax determination must follow Sections 73 or 74 and cannot be replaced by Section 130 proceedings. It found the action legally unsustainable. The ruling reinforces procedural compliance under GST law.
The court held that only the income component of alleged bogus purchases can be taxed, not the entire transaction. It upheld the Tribunal’s restriction of addition to 6%. The ruling reinforces limits on full disallowance.
The issue involved alleged failure to pass on input tax credit benefits. The Court set aside the order and remanded the matter for fresh factual determination by the tribunal.
The issue concerned whether the tribunal acted beyond the High Court’s earlier remand directions. The Court granted interim protection and restrained coercive action pending further hearing.
The Court set aside the order because the penalty was not disclosed in the statutory Form DRC-01. It held that demands must be clearly specified in the prescribed notice.
The Court held that affiliation and NOC issuance by universities are statutory duties, not business activities. Therefore, such fees cannot be treated as taxable supply under GST, and related assessment orders were set aside.
The High Court ruled that reopening based on unrelated and non-specific seized material is not permissible. It concluded that no prima facie belief of income escapement could be formed. The decision highlights limits on the use of indirect evidence.
The court disposed of the petition after the State withdrew the contested GST cancellation order. Authorities were directed to restore the registration promptly. The ruling clarifies that defective orders may be withdrawn and corrected.
The High Court set aside the adjudication order after finding that the petitioner had not responded to the show-cause notice. It remitted the matter for reconsideration with an opportunity to present evidence.
