The High Court held that the Tribunal erred by not examining the respondent’s contradictory positions on ownership and remanded the matter for fresh adjudication.
The High Court set aside a GST demand after finding that the adjudicating authority failed to consider the taxpayer’s reply and the payment already made through DRC-03. The ruling reiterates that material submissions must be examined before confirming tax and penalty.
The High Court set aside a GST demand after finding that the assessment order was passed without giving a fresh hearing. The ruling reiterates that orders under Section 73 must comply with principles of natural justice.
The High Court held that evaded turnover cannot be enhanced arbitrarily based on one fake invoice. Estimation must be proportionate to evidence and based on reasonable judgment.
The case involved detention of two-wheeler vehicles for e-way bill expiry. The High Court quashed the seizure, noting that proper invoices, registration, and GPS tracking showed no intent to evade tax.
The Court held that uploading a show cause notice on the GST portal after cancellation of registration violates natural justice, leading to quashing of Section 73 orders.
Allahabad HC quashed penalties under Section 129(3) of GST Act where Part B of the e-way bill was not filled due to a technical error and no intent to evade tax was found.
The Court held that documents seized during a survey justified rejection of accounts and best judgment assessment. Partial relief granted by the Tribunal was found adequate, warranting no further interference.
The Court quashed an ex-parte GST order where the initial notice did not comply with procedural requirements, emphasizing proper reissuance of notice and lawful proceedings.
The Court held that the show-cause notice under Section 73 CGST did not lack jurisdiction. It directed the petitioner to file a reply and allowed the Adjudicating Authority to examine all objections independently.
