Gujarat High Court held that Commissioner of Customs doesn’t have jurisdiction to reassess into bond bill of entry in respect of clearances effected from private bonded warehouse. Accordingly, appeal of the revenue is dismissed.
Chhattisgarh High Court held that assessee is barred from raising objection regarding jurisdiction after one month of service of notice under section 143(2) of the Income Tax Act. Accordingly, ITAT absolutely justified in not entertaining jurisdictional question.
Gauhati High Court held that the Summary of the Show Cause Notice issued in FORM GST DRC-01 does not substitute the proper SCN required under Section 73(1) of both the Central and State GST Acts. Accordingly, order is set aside and writ petition is allowed.
Andhra Pradesh HC rules GST assessment orders without a Document Identification Number (DIN) are invalid, but remain effective and enforceable until set aside.
:While the Customs Broker was negligent in exercising due supervision over its employee, permanent revocation of licence was an excessive penalty. Applying the principle of proportionality, the revocation was modified to a limited period of four years with specific monetary deposits and compliance conditions.
The strict 4-month statutory limitation period for filing a GST appeal under Section 107 could not be condoned, as the provision created a special regime that excluded the general principles of condonation of delay under the Limitation Act.
Madras HC rules contractor cannot defer GST payment due to non-reimbursement by govt client, but grants relief allowing payment in eight equal monthly installments.
Court ruled that writing off bad debts in balance sheet and profit and loss account is sufficient under Section 36(1)(vii), clarifying that closing each debtor’s ledger account is unnecessary.
While upholding validity of an unsigned GST order accompanied by DRC-07, Delhi High Court quashed rectification order passed without giving taxpayer an opportunity to be heard.
Delhi High Court took note of government’s decision to discontinue GST concessions for orthopedically disabled persons and directed officials to explain why a proportionate GST reduction cannot be implemented for disabled buyers.
