The Court held that seizure of ₹1 crore in cash during GST searches was unlawful because authorities failed to record “reason to believe” as required under Section 67(2) of the CGST Act.
The Bombay High Court invalidated reassessment proceedings because the satisfaction note was recorded with delay and lacked a mandatory Document Identification Number.
The Bombay High Court set aside a settlement order where the department adjusted a refund of one tax period against dues of another under the MVAT Amnesty Scheme.
The Bombay High Court set aside a GST adjudication order because verification reports relied upon by the authorities were not furnished to the taxpayer. The court held that denying access to such reports violates principles of natural justice and ordered a fresh hearing.
The Bombay High Court held that failure to address detailed objections and provide reasons renders provisional attachment orders legally unsustainable. The case was remanded for a fresh decision.
The High Court held that initiating recovery through a garnishee notice before examining the taxpayer’s explanation and documents was not justified. The bank account freeze was lifted and authorities were directed to reconsider the matter after reviewing the submitted materials.
The Court ruled that Section 106 of the BNSS permits seizure of property but not debit freezing of bank accounts. Attachment of proceeds of crime must follow the procedure under Section 107.
The Court directed authorities not to take coercive steps based on GST show cause notices regarding leasehold rights assignment. The matter was adjourned while the issue remains under consideration.
The Bombay High Court held that assignment of leasehold rights in land and building amounts to transfer of benefits arising from immovable property. Consequently, such transactions are not taxable as supply of services under the GST Act.
The Bombay High Court quashed reassessment proceedings for AY 2018-19 after finding that the notice under Section 148 was issued in the name of an entity that had already merged and ceased to exist.
