The Court held that an assessment passed without personal hearing was unsustainable even though notices were uploaded on the GST portal. The matter was remanded subject to partial payment of disputed tax.
The Court held that GST dues of a company under liquidation cannot be directly recovered from directors. Liability arises only if statutory conditions under Section 88 are satisfied.
The Court set aside the appellate order and remanded the matter after noting the statutory amendment allowing ITC for earlier years. The authority must reconsider the case in light of Section 16(5) and CBIC clarification.
A sanction for prosecution granted by an authority subordinate to the appointing authority is constitutionally invalid and void ab initio. Such defect becomes incurable where subsequent withdrawal of State consent under the DSPE Act bars any fresh exercise of CBI jurisdiction.
The Delhi High Court held that review jurisdiction is limited and cannot be used to reargue decided issues. The Revenue failed to show any apparent error in the earlier direction to process returns.
The Tribunal held that IGST demand based on alleged breach of pre-import condition was unsustainable where export obligations were fulfilled and EODCs were issued. Acceptance of EODCs and bond cancellation closed the exemption compliance.
The Court stayed the adjudication order where similar GST classification issues were already pending. Interim relief was granted until final disposal of the petition.
Bothra Shipping Services Pvt Ltd Vs Union of India & Ors. (Delhi High Court) Conclusion: Since assessee failed to meet the mandatory eligibility conditions under Clause 4.4(ii) read with Annexure V of the RFP due to non-submission of LoAs/Work Experience Certificates. The rejection of assessee’s bid by NSIC was held to be lawful, justified, and […]
V. K. Sharma Vs JVG Finance Limited (Delhi High Court) Conclusion: Appellant had failed to establish locus standi to challenge orders relating to asset realisation in liquidation and the material on record clearly demonstrated that liabilities of the company far exceeded available funds, making sale of assets necessary. Held: The company in liquidation (JVG Group) […]
The issue concerned valuation of royalty for bundled services. ITAT held that faulty comparables vitiated the CUP analysis and ordered fresh benchmarking.
