The Court held that common trade parlance and industry understanding treated the goods as plastic sacks rather than textile products. This finding supported classification under HSN 3923.
The Gujarat High Court set aside reassessment proceedings after finding that the Income Tax Department relied on an undated and uninvestigated complaint. The Court held that reopening based on conjectures and unsupported material could not be sustained.
The Orissa High Court set aside GST demand and rectification orders after finding that the taxpayer’s reply and request for personal hearing were ignored. The Court held that failure to consider the reply violated principles of natural justice.
High Court held that GST authorities must consider CBIC circular clarifying implementation of Section 16(5) before sustaining denial of input tax credit for delayed return filing.
The Delhi High Court held that a reassessment notice without physical signature remains valid when the name and designation of the Assessing Officer are clearly mentioned. The Court ruled that Section 282A(2) recognizes such authentication in the digital era.
Court upheld the validity of the Section 148 notice but set aside the assessment order after finding that notices were sent to an old email address, resulting in denial of adequate opportunity to the assessee.
The Court held that once the GST Appellate Tribunal became operational and timelines were extended, disputes should be pursued through the statutory appellate mechanism instead of writ proceedings.
The Delhi High Court held that reassessment proceedings cannot be sustained on changing allegations introduced after issuance of notice under Section 148A(b). The Court ruled that reopening must rest only on the original reasons disclosed to the assessee.
Allahabad High Court ruled that while authorities could verify documents during transit, absence of an e-Tax Invoice did not confer jurisdiction to impose penalties in a pure transit State. The Court directed release of goods and vehicles.
The Court directed the appellate authority to accept manual filing of Form GST APL-01 after the taxpayer could not upload the appeal electronically due to a technical glitch. Delay in filing was also condoned under the CGST Act.
