The Court granted interim relief after noting absence of proof that mandatory approval under Section 151 was served on the assessee. It held that the petitioner had made out an arguable case warranting stay of the Section 148 notice.
The Calcutta High Court set aside cancellation of GST registration, noting it was based solely on non-filing of returns for six months. The Court granted the taxpayer four weeks to file returns and clear dues for restoration.
Holding that GST registration is not confined to individual districts, the Court ruled that the eligibility condition lacked rational nexus with procurement objectives. The clause was struck down as unconstitutional.
The High Court quashed a decades-old TDS prosecution after compounding fees and interest were fully paid. It held that revival of trial violated the right to a speedy trial and constituted abuse of process.
The High Court quashed an assessment order passed without granting personal hearing despite a written request. It held that refusal on technical grounds violated principles of natural justice.
The Court held that an employee must be given access to documents relied upon for dismissal, including the Police Verification Report. It directed the department to furnish the report while keeping the merits of termination open.
The High Court upheld rejection of a tender bid due to non-submission of EMD, ruling that mere assembly of purchased components did not qualify as manufacturing. The petitioner was not entitled to MSME exemption.
The Court directed release of seized areca nuts upon deposit of Rs.5.23 lakh, noting the goods were perishable and ownership was undisputed. The deposit will abide by the outcome of the pending writ petition.
Calcutta High Court held that violation of principles of natural justice and erroneous order cannot be reason for bypassing the statutory remedy of appeal under section 76 of the Andaman and Nicobar Islands Value Added Tax Regulation, 2017. Accordingly, writ petition stands dismissed.
The High Court set aside an ex parte GST order after finding lack of proper service and denial of hearing. It held that mandatory opportunity under Section 75 must be granted before adverse determination.
