Allahabad High Court quashes GST seizure for expired e-way bill caused by truck breakdown. Court confirms Section 129 action requires clear evidence of tax evasion intent.
Delhi HC rules FIRCs need not match exports transaction-wise for ITC claims. Total foreign remittance suffices; case remitted for fresh adjudication.
Court emphasized that authorities must follow statutory procedure and provide a hearing before passing GST orders affecting taxpayers’ rights, remitting the case for fresh consideration.
The Delhi High Court set aside a GST refund appeal order after finding a system error generated a personal hearing notice post-decision, violating natural justice.
The Delhi High Court disposed of a petition challenging a Rs. 1.51 crore GST demand, ruling that the petitioner must utilize the statutory appeal process under Section 107 of the CGST Act.
Delhi HC quashes ₹2.25 crore GST demand, citing a natural justice violation after the Adjudicating Authority denied an adjournment request and passed an ex-parte order.
Court observed that mere compliance by portal upload cannot replace genuine service of notice and directed reassessment after giving the taxpayer a fair hearing.
The Bombay High Court set aside an order denying Vesava Koli Samaj Shikshan Sanstha’s request to condone a 181-day delay in filing Form 10B for AY 2019-20, citing genuine cause.
Karnataka High Court holds Amazon Development Centre’s support services to foreign affiliates qualify as export of services under IGST Act, directing refund of ₹3.25 crore ITC with interest.
Delhi High Court orders Income Tax Department to refund Rs. 5.10 crore with interest to Agilent Technologies for AY 2014-15, citing lack of justification for withholding.
