Court held that appeal against a confiscation order was time-barred and refused to condone delay. It ruled that lack of diligence after receiving demand notice barred intervention under Article 226.
The court quashed a GST assessment order after the authority failed to provide a personal hearing, directing a reasoned order in line with natural justice principles.
The Court held that cotton-filled khadi rajai falls under the taxable category at 14%, rejecting claims of exemption. The ruling confirms that exemption applies only to unfilled items.
The Court held that the petitioner was not granted a personal hearing before the GST order was issued. The matter was remitted, subject to full tax deposit.
The Court granted bail after noting that the investigation was almost complete and the accused had no prior criminal record. The ruling imposes strict conditions to ensure cooperation.
The Court found that retrospective cancellation unfairly impacted customers’ ITC eligibility. It limited the cancellation’s effect to the SCN date, noting the absence of any fraudulent ITC allegation.
The Court permitted a time-barred appeal after holding that the traveller could not be penalized for relying on incorrect legal advice. It directed that the confiscation order be heard on merits.
High Court upholds Tribunal order allowing re-export of restricted chemical goods without penalty or duty, as importer had no intent to distribute domestically.
The Court held that a penalty under Section 271(1)(c) could not be imposed while the quantum appeal was still pending before the ITAT. The penalty was stayed for being premature under Section 275(1)(a).
The Court upheld seizure proceedings after finding that goods were transported without an e-way bill. It ruled that generating the document after interception cannot cure the violation, reaffirming earlier precedents.
