The court examined whether possession assistance could be granted when the assignee’s rights were pending approval. It upheld the rejection, holding that verification of a valid assignment is mandatory under Section 14.
The High Court ruled that authorities cannot block an electronic credit ledger beyond the ITC actually available. Negative balances created under Rule 86A were held to be without jurisdiction.
The High Court held that notices issued under Section 148 by a jurisdictional Assessing Officer were without authority when the faceless assessment scheme applied. Relying on binding precedents, the writ petition was disposed of in favour of the taxpayer, reaffirming NFAC’s exclusive role.
The High Court examined whether sunglasses qualify as spectacles under VAT schedules. It ruled that sunglasses are not covered by the spectacles entry and therefore cannot enjoy the lower tax rate. The key takeaway is that sunglasses must be taxed as residuary goods at 12.5% VAT.
High Court ruled that Rule 86A does not permit blocking of input tax credit beyond what is available in the electronic credit ledger. Negative balances were held unsustainable, with authorities directed to use statutory recovery provisions instead.
The High Court set aside a GST detention order after finding that it was issued on the same day as the show cause notice, violating natural justice.
The Court upheld GST tax and penalty where multiple goods were transported without invoices or E-way bills. Subsequent production of documents at the appellate stage was held insufficient to cure defects found during inspection.
The Court refused to quash GST recovery notices after noting that the adjudication order had been upheld in appeal and never challenged further. The ruling confirms that recovery can proceed once appellate remedies are exhausted.
The High Court rejected a long-pending challenge, holding that DRI officers are competent to issue show cause notices under Section 28 of the Customs Act.
Court ruled that repayment of sums in cash violates Section 269T and attracts penalty under Section 271E, even when the same sums were treated as income under Section 68 in an earlier assessment.
