Court held that Wheat Gluten falls under same classification as Wheat Flour for DFIA purposes. It quashed customs orders denying exemption, noting authorities must follow binding CESTAT rulings.
The Court held that the final cancellation order exceeded the allegations in the show cause notice, making the action unsustainable. The matter was remitted and registration restored.
Court held that cheque was issued for repayment of an unlawful job-related payment, which is not a legally enforceable debt. Acquittal was upheld as Section 138 NI Act did not apply.
The Court ruled that the assessment was invalid because it was passed without a personal hearing. The matter was remanded for reconsideration with directions for proper notice and hearing.
Madras HC quashed a GST assessment after petitioner missed a notice posted online and directed a fresh order, with 25% of disputed tax to be deposited in cash.
Court set aside assessment order, holding that failure to inform Assessing Officer about DRP filing is a procedural defect that can be remedied. The matter is remitted for fresh consideration after the DRP’s decision.
The Court held that penalty for delayed reversal of credit on obsolete inputs was unjustified since no advantage was gained and the credit had been duly reversed. The writ petition was allowed, and the penalty was set aside.
Madras High Court rejected petitioner’s limitation plea despite COVID-19 extensions and remanded case for fresh adjudication, subject to 50% pre-deposit of disputed GST.
HC set aside a rectification rejection after finding that authority failed to provide a personal hearing. Matter was remanded for fresh consideration subject to a 25% tax deposit.
Court held that Covid-19 exclusion period applies to all judicial and quasi-judicial proceedings. It confirmed that limitation under Sections 73 and 74 remains extended based on Supreme Court’s directions.
