Patna High Court held that section 33A of the Central Excise Act, 1944 mandates granting at least three opportunities of personal hearing at sufficient interval. Order passed without complying the same is liable to be quashed.
Bombay High Court held that exporters are entitled to both input side and output side rebate under Rule 18 of the Central Excise Rules, 2002 and not just one kind of rebate. Thus, present writ petition allowed.
Bombay High Court permitted audio-video appearance before investigating officer for recording of statement in view of Economic Offences Wing’s (EOW) directions to withhold the renewal of the petitioner’s passport. Accordingly, petition stands allowed.
Delhi High Court didn’t entertained the appeal filed by the Customs Department since the quantum of alleged wrongly availed drawback and penalty there on was too negligible. Accordingly, writ disposed of.
Delhi High Court held that petitioner was not aware about the GST SCN uploaded on ‘Additional Notices Tab’, accordingly, order passed in absence of the reply is liable to be quashed. Notably, 30 days time given to petitioner to furnish reply.
Delhi High Court held that bail granted in fraudulent ITC generated and passed by the respondent is upheld since there was no pending investigation. Re-arrest of respondent is unwarranted since he has fully cooperated in investigation.
This writ petition has been filed challenging the impugned order dated 27.08.2024 passed by the respondent. It is mainly contested that all notices/communications were uploaded by the respondent in the GST common portal.
Delhi High Court held that demand on account of ITC availed from supplier whose GST registration has been cancelled retrospectively is remitted back for fresh adjudication since co-ordinate bench has set aside retrospective cancellation of supplier’s registration.
Delhi High Court held that delay in filing Form 10B is condonable since genuine hardship is faced by the petitioner and there is sufficient material on record proving the same. Accordingly, writ disposed of.
Thus, a substantial portion of the cause of action has accrued at Kolkata. Applying the principle of forum convenience, it would be appropriate if the petitioner was relegated to availing of the remedies at Kolkata.
