The issue was whether penalties could be sustained without proper cross-examination of witnesses. The court held that ignoring Section 138B requirements vitiates the adjudication.
The court held that a shipping bill could be amended under Section 149 of the Customs Act to correct an inadvertent drawback entry, enabling release of IGST refund on zero-rated exports.
The issue concerned cancellation of GST registration for non-filing of returns and rejection of appeal as time-barred. The High Court restored the registration after noting that all returns were filed and dues paid.
The court examined whether reassessment could be initiated on vague and borrowed satisfaction. It held that absence of a live link between information and the assessee’s case invalidated the notice.
The High Court held that GST demands for periods prior to approval of a resolution plan cannot survive once the plan is sanctioned under the IBC. Past statutory dues not forming part of the plan stand extinguished and cannot be enforced.
The High Court stayed the passing of a final order after a GST demand was challenged for being issued without a DRC-01A pre-consultation notice. Authorities were restrained from concluding adjudication during pendency of the petition.
Gujarat High Court held that software consultancy services to parent company located outside India provided on principal to principal basis qualifies as export of service and cannot be considered as intermediary service.
The High Court granted regular bail noting completion of investigation, seizure of documents, and the documentary nature of allegations, holding that continued custody was unwarranted with conditions to secure presence.
The High Court set aside an order rejecting condonation of a 13-day delay in filing a return during the COVID period. It held that pandemic-related constraints constituted genuine hardship and required proper consideration. The matter was remanded for fresh decision.
Gujarat HC held that ex parte orders are invalid if personal hearing notices under Section 37C are not properly delivered with proof, reinforcing procedural fairness.
