The Court held that professional legal work does not convert a residential connection into commercial use. The excess demand raised was ordered to be refunded.
The Court set aside the refund rejection holding that software services exported to a foreign parent cannot be treated as intermediary services. The ruling directs release of the denied GST refund with interest.
The High Court held that writ petitions cannot be entertained against a private finance company. Disputes arising from private loan transactions must be resolved through civil or arbitral remedies.
The High Court held that a service provider engaged in export of services was not an intermediary and quashed rejection of accumulated ITC refund, directing refund with interest.
The authority rejected the refund citing non-submission of LUT before export. The court found that the clarification allowing ex post facto LUT was ignored and ordered reconsideration.
The High Court ruled that clubbing several tax periods into one GST show cause notice is illegal. All proceedings based on such a consolidated notice were quashed, with liberty given to restart proceedings lawfully.
Finding that the Assessing Officer acted beyond section 151A, the Court quashed the reopening notices. The ruling highlights that reassessment cannot proceed without valid jurisdictional foundation.
The Court held that a conditional stay requiring 20% deposit is not final. Assessees can seek review before the Principal CIT/CIT under CBDT instructions.
Reassessment actions were quashed where sanctions were not lawfully granted under section 151A. The ruling reinforces strict compliance with statutory approval requirements.
Proposed adjustments against stayed demands were held impermissible. The Court ruled that such actions cannot defeat the assessee’s right to timely refund with interest.
