Kerala High Court held that interception of a vehicle travelling in the opposite direction of its declared destination constituted a strong prima facie circumstance supporting GST detention proceedings. The writ petition challenging the detention was dismissed.
Kerala High Court ruled that authorities must determine both whether the payment amounts to a supply under Section 7(1) and whether exemption provisions apply. The case was remitted for fresh adjudication.
The Kerala High Court held that delay condonation applications under Section 119(2)(b) must comply with the revised five-year limitation prescribed by CBDT circulars. The Court ruled that authorities cannot entertain applications filed beyond the revised period.
The dispute involved jurisdiction of customs authorities to levy IGST on imports. The Court ruled that assessment includes all applicable taxes, rejecting the jurisdiction challenge.
The Court held that a CGST assessment order must be challenged through statutory appeal, not writ jurisdiction. It clarified that alternate remedies must be exhausted before approaching the High Court.
The case deals with rejection of a delayed tax appeal due to insufficient explanation. The Court upheld the defect but allowed another opportunity to justify the delay and pursue the appeal.
The Court set aside the IGST demand on re-imported goods, holding that liability depends on whether input tax credit was availed. It directed the petitioner to furnish a certificate and allowed fresh adjudication.
The ruling requires authorities to hear and decide delay and stay petitions promptly while suspending recovery proceedings. It highlights procedural fairness in tax disputes.
The Court held that issues relating to reliance on a third-party statement are factual matters. It declined to entertain the writ petition and directed the petitioner to avail statutory remedies.
The Court held that a single show cause notice covering multiple assessment years is not legally sustainable. Authorities were permitted to issue separate notices for each year.
