The Court dealt with an ex parte GST order passed without a reply to the show cause notice. Holding that natural justice was violated, it remanded the matter for fresh adjudication with hearing.
The Court noted that no show cause notice had been issued and the tax demand was not finally quantified. It allowed limited operation of the bank account to ensure business continuity.
The Court examined detention of a gold bar where no show cause notice was issued after seizure. Relying on Supreme Court precedent and the petitioner’s undertaking, release was directed upon payment of duty, fine, and penalty.
The Court ordered payment of statutory interest after refund was sanctioned belatedly. The ruling underscores that interest follows delayed refunds under the CGST framework.
The court set aside GST registration cancellation after finding that the authorities passed templated orders without reasons. The ruling stresses that replies and documents must be properly considered before cancelling registration.
The Court dealt with delay in implementation of a customs order directing release of seized gold. It ordered execution of the Order-in-Original within a fixed time and clarified duty and warehousing liability.
The Delhi High Court declined to rule on the validity of GST limitation-extension notifications as the issue is pending before the Supreme Court. The taxpayer was directed to pursue the statutory appellate remedy, with protection against limitation.
The Court dealt with a challenge to a confiscation show cause notice where jurisdictional confusion delayed proceedings. It directed a time-bound reply, personal hearing, and adjudication while leaving merits open.
The Court examined whether the stringent twin conditions for bail under the PMLA applied to a woman accused in a money laundering case. Holding that the statutory proviso applied, the Court granted bail, emphasizing delayed proceedings and completed investigation.
The High Court held that inability to trace proof of dispatch of hearing notices does not automatically establish denial of personal hearing, especially in ITC fraud cases.
