The court stayed a tax demand order where the confirmed demand exceeded the originally proposed amount, and allegations of violation of natural justice were raised.
The Uttarakhand High Court held that service of notice solely through the GST portal is invalid when the taxpayer’s registration has already been cancelled. Authorities must use other modes of service under Section 169.
The High Court held that refund of IGST paid on ocean freight cannot be rejected as time-barred when the levy itself has been declared unconstitutional. Authorities were directed to grant refund with interest.
The Court observed that the Tribunal granted partial relief without analysing whether the assessee had a strong prima facie case. The order was therefore remitted back for reconsideration of the interim application.
The Bombay High Court set aside reassessment, demand, and penalty proceedings after finding that the notice under Section 148 was issued in the name of a company that had ceased to exist due to amalgamation.
The Court held that a single show cause notice under Section 74 of the CGST Act cannot cover multiple financial years. Such consolidation violates the statutory limitation structure and prejudices the assessee’s rights.
The Court held that assignment of leasehold rights in an industrial plot amounts to transfer of benefits arising from immovable property and does not constitute a supply of services under GST.
The Allahabad High Court held that interest cannot be imposed in an adjudication order if it was not specified in the show cause notice. Such action violates Section 75(7) of the GST Act.
The Punjab and Haryana High Court held that authorities cannot block input tax credit beyond the balance available in the Electronic Credit Ledger. Rule 86A allows restriction only on credit actually available at the time of invocation.
The Delhi High Court held that the Assessing Officer cannot deny refund interest by attributing delay to the assessee. The decision clarified that only higher authorities specified in Section 244A(2) can determine such delay.
