The High Court held that the petitioner must deposit tax and related amounts under Section 112(8) before filing an appeal to the GSTAT, emphasizing writ jurisdiction cannot substitute statutory appellate remedies.
The High Court set aside the rejection of a GST appeal filed beyond the statutory period, directing the appellate authority to treat the later appeal as non est while the earlier pending appeal proceeds on merits.
The Court held that Customs cannot obtain waivers of SCN or personal hearing during goods appraisement and found pre-printed waiver forms invalid. It directed issuance of a proper hearing and emphasised mandatory communication through email and mobile.
The court ordered the release of gold jewellery seized at IGI Airport, ruling that the items were brand new and imposed costs for misrepresenting them as old.
The Court held that Section 270A cannot be invoked when assessed income matches the returned income, and an excessive FTC claim alone does not constitute under-reporting. Key takeaway: Penalty requires statutory pre-conditions to be satisfied, not mere disagreement on a claim.
Karnataka High Court held that mere non-production of the Bank Realization Certificates (eBRCs) / Foreign Inward Remittance Certificate (FIRCs) cannot be reason for rejection of refund claim specially as all the details in this regard are made available to the department.
Madras High Court held that the provisions of section 153C of the Income Tax Act will not apply in case of initiation of search initiated on or after 01.04.2021. Accordingly, notices issued u/s. 153C are liable to be quashed and set aside.
Patna High Court ruled that pre-deposit of 10% of disputed tax for CGST/BGST appeals cannot be made via Electronic Credit Ledger (ECRL), upholding mandatory use of Electronic Cash Ledger (ECL).
The High Court set aside a GST order against Sanjay Medicos, granting the petitioner time to reply to the SCN and a personal hearing, while leaving notification validity to the Supreme Court.
The Court held that Form 9A was not applicable to Assessment Year 2015–16 and that the option under Section 11(1) had been validly exercised through Form 10B and the return. The rejection order was quashed.
