The Court examined whether a show-cause notice under Section 74 was issued by a competent authority. Limited protection was granted while permitting a response to the notice.
The Court examined a GST final intimation alleged to be issued without jurisdiction and statutory compliance. Interim protection was granted, restraining coercive action pending affidavits.
The High Court held that a GST adjudication order cannot be based on grounds not mentioned in the show cause notice. Both adjudication and appellate orders were set aside for violating Section 75(7).
The court set aside reassessment proceedings after finding doubt over valid service of notices. Failure to ensure proper communication denied the assessee a fair hearing.
The High Court quashed an ex-parte appellate order after finding that penalty was enhanced without giving the taxpayer an opportunity of hearing. The ruling holds that such enhancement violates Section 107(11) and principles of natural justice.
The court upheld customs seizure during domestic transit, holding that prima facie “reason to believe” based on suspicious circumstances is sufficient. Detailed reasons need not be recorded at the seizure stage.
Calcutta High Court held that Look Out Circular is quashed since the investigation is going on and no interim report is submitted. Thus, as on date there is no cognizable case initiated against petitioner under the Indian Penal Code.
The court held that failure to apply Clause 3(d) of the RBI Master Circular invalidated the wilful defaulter declaration. Non-Executive Directors cannot be tagged without strict proof of knowledge, consent, or connivance.
The court held that an Assessing Officer must give clear reasons while rejecting an immunity application under Section 270AA. An unreasoned rejection order was found unsustainable and was set aside.
The court held that blocking of an electronic credit ledger under Rule 86A cannot continue beyond one year. Authorities were directed to immediately withdraw the restriction once the statutory period expired.
