Tripura HC upheld CESTATs order setting aside differential customs duty demand, as the Department never challenged the self-assessed Bills of Entry.
Tripura HC set aside Section 74 proceedings for FY 2017-18 as time-barred and for overlapping ITC issues under Section 6(2)(b), remanding the matter.
Tripura High Court acquitted the accused after finding the complainant failed to prove financial capacity and valid statutory notice under Section 138 NI Act.
Tripura High Court granted leave to challenge release of seized gold after noting that confiscation orders had already been upheld by appellate authorities and CESTAT. The Court held that the trial court’s release order prima facie contradicted those finalized confiscation proceedings.
The Tripura High Court stayed GST recovery proceedings after finding prima facie non-compliance with section 169 of the CGST Act regarding service of the adjudication order.
The Tripura High Court stayed a Bar Association resolution and show cause proceedings initiated against an advocate who appeared in court during a boycott call. The Court held that lawyers cannot be restrained from performing professional duties toward clients.
The Court held that taxes paid under GST must be reimbursed under contractual terms. The key takeaway is that proof of payment ensures entitlement to reimbursement.
The Court held that once a revised return is filed, the original return stands obliterated. Ignoring the revised return was treated as a legal error, leading to remand for fresh assessment.
The Court held that bona fide purchasers cannot be denied ITC merely because the supplier failed to deposit GST, applying the reading down principle to Section 16(2)(c).
The issue was whether portal uploading alone amounts to valid service. The Court restrained coercive action, holding that authorities must follow statutory service modes.
