Madras High Court held that refund claim filed is rightly rejected since differential customs duty was paid voluntarily and not under protest during DRI [Directorate of Revenue Intelligence] investigation and closure of proceeding was requested by importer. Accordingly, writ petition is dismissed.
The Court held that a separate meeting of sub-class shareholders is not required when identical terms are offered to the entire class. It upheld that uniform treatment satisfies statutory requirements under Section 106.
The High Court held that ITC cannot be denied solely due to delay in claiming it after retrospective amendments to GST law. The matter was remanded for fresh adjudication on other conditions.
The High Court held that interest under Section 234B must be waived where conflicting judicial decisions created uncertainty regarding tax exemption. The rejection of the waiver application was set aside.
The Court held that cancellation for non-filing of returns can be reconsidered if the taxpayer files pending returns and clears dues, directing authorities to consider restoration.
The court held that jurisdiction existed when the order was passed post-circular. It upheld penalties for fraudulent ITC and fake invoices, rejecting the jurisdiction challenge.
The Court quashed the order passed without response, allowing reconsideration after deposit and hearing. It emphasized the need for fair opportunity before adjudication.
The Court held that refund rejection on limitation grounds was invalid as authorities failed to consider the Supreme Court’s COVID-related exclusion period. It directed fresh adjudication with hearing.
The Court condoned a 179-day delay and admitted the appeal on questions involving Section 263. It will examine whether the Tribunal erred in quashing revisionary action.
The Court held that a summary in Form DRC-01 cannot substitute a proper show cause notice under Section 73. Proceedings initiated without a valid SCN were set aside as contrary to law.
