The court held that seizure and prohibition orders cannot continue without a confiscation proposal. The absence of such proceedings led to quashing of the orders.
The Court examined a challenge to an assessment order involving ITC reversal and interest liability. It held that failure to exercise statutory options for reduced penalty justified dismissal of the writ.
F S Enterprise Vs State of Gujarat (Gujarat High Court) The Gujarat High Court disposed of multiple petitions through a common judgment as the facts and issues involved were substantially similar. The petitioner, a proprietary concern registered under the GST Acts, had supplied TMT bars and related goods pursuant to an order from a registered […]
The Court refused to interfere as the writ petition was filed after completion of reassessment proceedings. It held that factual disputes must be examined through statutory appeal, not writ jurisdiction.
The Court held that administrative delay in releasing seized jewellery violated CBDT-prescribed timelines. It ruled that increased bank guarantee due to rising gold prices cannot be imposed on the taxpayer.
The Court held that refund cannot be denied due to clerical errors in GST returns when export and IGST payment are undisputed. It directed refund with interest under Rule 96.
The High Court held that goods transported without an e-way bill and supported by an invalid invoice from a suspended supplier cannot be released. The absence of valid documents justified detention and penalty.
The Court addressed whether appeals could proceed despite low tax effect. It held that since Rule 8(3A) was already struck down and not in issue, appeals were not maintainable.
The Court held that an assessment order passed in the name of an amalgamating, non-existent entity is void. It ruled that system glitches cannot cure a fundamental jurisdictional defect.
The Court held that rejection of a lower withholding certificate without reasons violates Rule 28AA. It remanded the matter for fresh consideration with a speaking order.
