The Court stayed reassessment proceedings after constitutional issues were raised. The key takeaway is interim protection when arguable legal questions exist.
The issue involved challenge to provisional attachment under Section 83 of the CGST Act. The Court refused to interfere, holding that the petitioner must first exhaust the statutory remedy of filing objections under Rule 159(5).
The Court held that cancellation based on grounds not mentioned in the show cause notice violates natural justice. The order was set aside and registration restored with liberty for fresh proceedings.
The court ruled that cancellation was unsustainable where authorities ignored documents and passed non-speaking orders. It emphasized that decisions must reflect application of mind and proper evaluation of evidence.
Bombay High Court held that application for NIL withholding tax certificate rightly rejected since matter of taxability of fees for technical services [FTS] rendered from China for previous assessment years is already pending before ITAT. Accordingly, writ petition is disposed of.
The Court removed the requirement to verify “authorized operations” for earlier transactions, holding that the condition was introduced only from October 2023. The ruling clarifies temporal applicability of amended provisions.
The ruling held that vouchers are not goods or services and cannot be taxed as supply. The matter was remanded for fresh adjudication, limiting GST liability to commission income where applicable.
The case examined whether taxpayer funds used for security could be challenged through a PIL. The court dismissed the plea, holding that it lacked genuine public interest and was based on insufficient material.
The issue was whether restricted classification of sugar disqualified exporters from incentives. The Court ruled that conditional restrictions allowing permitted exports do not negate RoDTEP eligibility.
The court held that tax liability was fixed at the time of auction completion, prior to GST implementation. Delayed payment could not shift the applicable tax regime.
