The issue involved an ex-parte GST order demanding ITC reversal without proper notice. The Court held that absence of opportunity to respond violated principles of natural justice. The key takeaway is that hearing is mandatory before passing adverse orders.
The case involved allegations of fraudulent ITC through fake invoices. The Court granted bail noting absence of direct evidence showing personal benefit to the accused. The key takeaway is that lack of direct gain can influence bail decisions in economic offences.
The issue involved cancellation of GST registration due to non-filing of returns. The Court held that absence of fraud or tax evasion justified granting an opportunity for restoration. The key takeaway is that procedural defaults may be cured through compliance.
The issue involved ex parte orders passed after SCNs were uploaded in a manner not effectively communicated. The Court held that such service did not ensure proper notice and denied opportunity to respond. The key takeaway is that effective communication of notices is essential for valid adjudication.
The issue involved recovery of export refunds based on Rule 96(10). The Court held that omission of the rule without a saving clause removed the legal basis for such recovery. The key takeaway is that proceedings cannot survive when the underlying rule ceases to exist.
The issue involved excess credit utilisation beyond the 20% cap in certain months. The Tribunal held that the rule does not mandate monthly computation and must be assessed annually. The key takeaway is that compliance with overall yearly limits is sufficient under Rule 6.
The issue was whether valuation should be based on cost under Rule 8 or transaction value. The Tribunal held that Rule 8 does not apply when goods are also sold to independent buyers. The key takeaway is that mixed clearances require valuation under Rule 4, not cost-based valuation.
The issue involved delay in formal arrest despite recovery of contraband at the airport. The Court held that failure to produce the accused before a Magistrate within 24 hours resulted in illegal detention. The key takeaway is that procedural safeguards on arrest must be strictly followed even in NDPS cases.
The issue involved lack of operational GST Tribunal despite its formal constitution. The Court noted that this forces taxpayers to approach the High Court unnecessarily. The key takeaway is that authorities must ensure timely functionality of statutory tribunals.
The issue involved suspension of a Customs Broker licence for alleged lapses in handling an import consignment. The Tribunal held that failure to verify importer credentials and ensure proper examination justified suspension. The key takeaway is that strict due diligence obligations apply to Customs Brokers.
