The High Court held that a show cause order passed ex parte before the expiry of the response period violated natural justice. The case was remitted for fresh adjudication with proper hearing.
The Allahabad High Court struck down a GST cancellation order that provided no reasons for rejecting the taxpayer’s explanation, emphasizing procedural fairness and protection of business interests.
The Court invalidated the assessment order after finding that it was issued within a week of notice and without meaningful opportunity of hearing.
The Court held that the assessment order was invalid because no hearing date was communicated after 06.11.2023, resulting in an ex-parte order. The matter was remanded for fresh proceedings.
The Court set aside the penalty imposed for expired e-way bill, holding that proceedings under Section 129 require proof of intent to evade tax, which was absent.
The Court ruled that municipal bodies cannot levy advertisement tax after the GST regime and quashed the recovery demand. It also ordered refund of tax collected post-GST, subject to unjust enrichment.
The Court set aside the GST demand after finding that the final order sought an amount higher than what was specified in the show-cause notice. The case was remanded for fresh proceedings with an opportunity to respond.
The Court held that the penalty could not stand because the goods were accompanied by genuine documents and the e-way bill failure was due to a technical glitch. It ruled that no intention to evade tax existed and quashed the proceedings.
The Allahabad High Court held that Section 29 reassessment applies only where turnover has escaped assessment. ITC claims already accepted in original assessments cannot trigger reassessment. Orders attempting to reverse ITC alone were declared without jurisdiction and invalid.
The Court held that with investigation complete and evidence being documentary, continued custody was unnecessary. Bail was granted as the offences were triable by a Magistrate and carried a maximum sentence of five years.
