The Court held that a notice fixing a hearing merely for uploading an order serves no purpose and violates procedural norms. It directed the authority to issue a valid notice and decide the appeal afresh.
The Court restored a trader’s cancelled GST registration, accepting medical difficulties and a dispute with the Chartered Accountant as valid grounds. It directed issuance of login credentials and permitted late filing of returns with associated dues.
Delhi High Court remands ex-parte GST tax order after SCN was inaccessible and the proprietor’s illness prevented participation, emphasizing fair hearing before adjudication.
The Delhi High Court remands a GST order exceeding Rs. 7.5 crores due to denial of opportunity to be heard, granting the petitioner 30 days to file a reply to the SCN.
The Court held that although the GST demand covered multiple years, a single consolidated order permits one appeal. Pre-deposit and filing deadlines were extended.
Delhi High Court held that benefit of omission of Rule 96(10) of the Central Goods and Services Tax Rules sought to be extended to all the pending proceedings. Accordingly, proceedings deserves to be quashed. Thus, writ petitions are allowed.
Delhi High Court orders release of a seized Rolex, ruling that a foreign resident’s personal jewellery brought into India for re-export cannot be detained without timely notice.
The Court held that Customs cannot obtain waivers of SCN or personal hearing during goods appraisement and found pre-printed waiver forms invalid. It directed issuance of a proper hearing and emphasised mandatory communication through email and mobile.
The court ordered the release of gold jewellery seized at IGI Airport, ruling that the items were brand new and imposed costs for misrepresenting them as old.
The High Court set aside a GST order against Sanjay Medicos, granting the petitioner time to reply to the SCN and a personal hearing, while leaving notification validity to the Supreme Court.
