The Court declined to exempt the Managing Director from appearance under Section 70 CGST, noting he verified the petition on oath. The ruling emphasizes accountability in GST investigations.
Bombay High Court held that adjustments under Section 143(1)(a) are invalid if prior intimation is not issued and response not considered, reaffirming mandatory compliance.
The Court held that interest income on securities accrues on the due date of payment and not on a daily basis. As the issue was covered by binding precedents, no substantial question of law arose.
The Court held that once arrears for later years were settled under the Settlement Act, no outstanding demand survived. Adjusting earlier refunds against settled dues was declared illegal and without authority of law.
The Court quashed the denial of GST refund, holding that the appellate authority failed to properly analyse whether services to the parent company qualified as export or intermediary services. Matter remanded for fresh decision.
Observing that six out of ten heirs supported the nominee and only one objected, the Court restored the membership decision. It held that revisional interference was unwarranted in absence of eligibility dispute.
The Bombay High Court permitted videography of statements and allowed an advocate to sit at a visible but not audible distance during a Section 70 CGST inquiry. The relief was granted considering the petitioner’s medical condition and willingness to cooperate.
The Court granted ad-interim relief, holding prima facie that no under-reporting arose where deduction was claimed based on a binding High Court judgment later overruled. Coercive recovery was stayed.
The Court upheld condonation of 116 days’ delay in filing revision, holding that internal decision-making in a large organization constituted sufficient cause and warranted limited appellate interference.
Holding that the GST Act prescribes separate assessment and limitation for each year, the Court quashed a notice combining multiple tax periods. Authorities were granted liberty to issue fresh notices in compliance with the Act.
