The Court held that ITC refund on capital goods cannot be granted when the dealer failed to file TRAN-1 under GST transition rules. The ruling confirms that the VAT Act provides no mechanism for such refunds.
Delhi High Court remits Rs. 3.05 Cr CGST demand for re-adjudication after observing the Proper Officer did not consider the petitioner’s detailed reply and failed to provide opportunity to clarify.
The High Court held that a works contract for supply, installation, and commissioning of machinery was indivisible. The Court allowed tax benefits under Section 3(F)(2)(b) of the U.P. Trade Tax Act.
The court held that non-disclosure of CESS in GSTR-3B, corrected in GSTR-9, was revenue neutral. The appellate authority was directed to reconsider the case.
The Court set aside the Tribunal’s order after holding that additional Form F declarations worth over ₹15 crore must be considered. It directed authorities to verify the forms and determine tax liability accordingly.
The Court held that a notice fixing a hearing merely for uploading an order serves no purpose and violates procedural norms. It directed the authority to issue a valid notice and decide the appeal afresh.
The Court restored a trader’s cancelled GST registration, accepting medical difficulties and a dispute with the Chartered Accountant as valid grounds. It directed issuance of login credentials and permitted late filing of returns with associated dues.
The Court set aside the service tax appellate order, holding that the issue must be reconsidered from the show-cause stage, with the petitioner allowed to file a fresh reply.
The High Court ruled that entry tax applies to goods brought into Rajasthan and transferred out after six months. Rule 12(3) of RET Rules was applied in conjunction with Section 3 of the RET Act.
Delhi High Court remands ex-parte GST tax order after SCN was inaccessible and the proprietor’s illness prevented participation, emphasizing fair hearing before adjudication.
