The Delhi High Court upheld exclusion of multiple comparables after finding them functionally different from a low-risk investment advisory service provider. It held that such findings were factual and did not raise any substantial question of law.
The Court held that customs officials acting in their official capacity cannot be cross-examined as a matter of right. Cross-examination is permissible only where specific prejudice is shown.
The court held that orders passed after uploading notices only under the Additional Notices tab, without effective hearing, violate procedural fairness. The matter was remanded for fresh adjudication with proper notice.
Ruling on Section 140 of the CGST Act and Rule 142, the Court allowed use of transitioned credit via DRC-03 for pre-deposit. The decision removes a procedural barrier to appellate remedies.
The Court granted bail noting that the alleged accountant was not the primary beneficiary of the fraudulent ITC. Custody period, limited punishment, and parity with a co-accused weighed in favour of release.
The High Court quashed a retrospective GST cancellation where the show cause notice did not propose such action, holding that cancellation orders must align with the scope of the notice.
The High Court declined to rule on the validity of the import ceiling and instead directed DGFT to examine the trader’s challenge. The authority must decide the issue by a reasoned order within a fixed timeframe.
The issue concerned condonation of delay in filing an ITR under Section 119(2)(b). The court upheld rejection, holding that ignorance of law and general reasons do not amount to genuine hardship.
The Delhi High Court held that reassessment proceedings cannot proceed on vague notices lacking reasons for alleged escapement of income. Orders under Section 148A(3) and notices under Section 148 were set aside and remanded for fresh consideration.
The Court held that imports with bills of lading dated on or before 31 March 2023 were entitled to TRQ exemption despite later clearance. Refund of duty paid during the policy gap was directed.
