The Court held that GST authorities wrongly calculated tax on total turnover despite having actual combo-pack sales data. The ruling directs recalculation of pre-deposit based only on relevant B2B and B2C sales.
Court held prima facie that converting property from leasehold to freehold forms part of a sale and does not constitute a supply under GST. The ruling pauses recovery of GST until further hearing.
The Court held that civil courts retain jurisdiction to cancel registered sale deeds, as DRTs cannot adjudicate such relief. The ruling sets aside rejection of the plaint and restores the suit for trial, clarifying limits of Section 34 SARFAESI.
Court held that Customs cannot detain seized goods without issuing a show cause notice within the statutory timeline. The ruling mandates release of goods when procedural safeguards under Sections 110 and 124 are violated.
The Court restored a time-barred appeal after noting BSNL’s voluntary payment of differential duty. The ruling permits the case to be heard on merits despite a 652-day delay.
The Court declined to exercise writ jurisdiction, holding that allegations of fraudulent ITC require factual scrutiny through the appellate process. The petitioner was directed to pursue an appeal under Section 107.
Delhi High Court held that GST SCNs and orders are legally valid when authenticated using digital keys, even without visible signatures, and that statutory appeal under Section 107 is appropriate remedy.
Delhi High Court holds that the right to cross-examine witnesses in GST proceedings is not unfettered, and blanket requests without justification can be denied.
The Court remanded the case after finding that the SCN was uploaded only in the Additional Notices tab, preventing the petitioner from replying. Fresh adjudication was ordered, and the notification-validity issue was left open.
Delhi High Court remands SCNs issued to a taxpayer for fresh adjudication, citing violation of natural justice. The petitioner is granted time to file replies and attend a personal hearing.
