The Allahabad High Court declined to interfere with GST seizure and penalty orders, holding that disputed factual issues and availability of a statutory appeal barred writ jurisdiction.
The High Court held that a bank cannot unilaterally reduce the interest rate agreed in a fixed deposit during its tenure. Depositors cannot be penalised for internal errors of the bank.
The High Court refused to quash a GST show cause notice where the authority had formed prima facie satisfaction of fraudulent ITC availment. The ruling affirms limited judicial interference at the notice stage.
The High Court set aside GST assessment and appellate orders where the date for personal hearing was fixed on the same day as the reply deadline. It held that such procedure violates principles of natural justice.
The court set aside a GST demand raised after issuing a show cause notice to a dead proprietor. It held that tax determination cannot be made against a deceased person without first issuing notice to legal representatives.
The High Court held that an appellate authority should not decide an appeal on merits when the appellant is absent. The appeal was restored to ensure a fair opportunity of hearing.
The Court ruled that a wrong PIN code in the e-way bill, when the address is correct and documents are valid, cannot justify seizure. The key takeaway is that minor clerical errors do not trigger Section 129 proceedings.
The High Court set aside GST orders where IGST demand was raised despite tax being paid as CGST and SGST. The ruling directs fresh consideration and refund of excess tax, if any, under Section 77.
The court held that documentary records, financial transactions, and surrounding circumstances disclosed a prima facie conspiracy, making discharge impermissible at the pre-trial stage.
The court set aside an adjudication order after finding that the confirmed demand far exceeded the amount proposed in the notice. The ruling reiterates that authorities cannot travel beyond the show cause notice while adjudicating.
