The Court held that a State Tax Officer’s suspension for delayed reporting was unjustified when an adverse report had already been submitted before the fraudulent ITC claim. The ruling clarifies that authorities must act on such reports and cannot shift responsibility to subordinate officers.
The Court held that a penalty under Section 129 was unsustainable where the e-way bill had been generated before the goods were detained. It ruled that no intention to evade tax could be inferred when the required document existed prior to interception.
The Court determined that the authority reserved judgment on the hearing date and delivered it later without notifying the petitioner. It held that such a procedure is unsupported by the GST Act. The case was remanded for a fresh, lawful decision.
The judgment highlights that GST penalties require proof of intent to evade tax; mere technical lapses, such as e-way bill expiry due to traffic restrictions, are insufficient.
The High Court held that Section 130 cannot be invoked for excess stock found during survey; authorities must follow Sections 73/74 for tax determination. Orders under Section 130 were quashed.
Allahabad HC directs authorities to issue Form GST MOV-09 after payment under protest. Non-issuance deprived the petitioner of the right to appeal, making the action unlawful.
Court ruled that any person paying tax to a registered entity can claim GST refund under Section 54, remanding petitioner’s rejected claim for fresh consideration.
The Court held that the Tribunal erred by rejecting an adjournment request without assigning reasons. The matter was remanded for a fresh hearing after finding a violation of natural justice.
Allahabad HC rules that GST cannot be levied on work contracts executed under the VAT regime. Payments received later do not attract tax, penalty, or interest under GST.
HC ruled that industry’s predominant activity was not chemical processing, rendering cess assessments without jurisdiction. It ordered all assessments to be quashed and directed refund of cess collected.
