The High Court directed the Tax Recovery Officer to decide the taxpayer’s pending objection after payment of arrear MV tax. It also restrained authorities from taking coercive recovery measures until the objection is adjudicated.
The Court upheld the authority of DGGI officers to initiate and pursue proceedings under the CGST Act and rejected objections regarding their status as proper officers.
The Division Bench held that issues relating to weight discrepancy and penalty involved disputed questions of fact. The Court ruled that such matters should be decided through the statutory appellate mechanism rather than in writ proceedings.
The case concerned a challenge to a detention and penalty order passed under Section 129(3) of the CGST Act. The High Court refused to interfere, holding that the petitioner had an effective appellate remedy under Section 107.
The Calcutta High Court declined interim relief against a Section 74 GST notice involving classification of extrusion fried snacks and pellet fried snacks. The Court held that the challenge to the CBIC circular and classification issues required extensive hearing.
The Calcutta High Court held that reassessment proceedings violated principles of natural justice since the assessee was not provided an opportunity of personal hearing before passing the order under Section 148A(d).
The Calcutta High Court held that goods detained during transit must be released once the consignor complies with the penalty requirement under Section 129(1)(a) of the CGST Act. The Court ruled that disputed ownership alone cannot justify continued detention without supporting material.
The Calcutta High Court held that reassessment notices for AY 2015-16 issued after the amended limitation period under Section 149 were without jurisdiction. The Court ruled that the extended ten-year period could not apply without material showing escaped income exceeding Rs. 50 lakh.
The Calcutta High Court refused to entertain the Income Tax Department’s appeal after finding that the Revenue failed to identify any applicable exceptional clause to bypass the low tax effect limit.
The Court permitted the petitioner to produce a clearer bill of lading in support of its IGST refund claim on ocean freight. The appellate authority was directed to reconsider the appeal on merits.
