The case examined whether a GST authority can reject a rectification application without granting a hearing. The High Court set aside the rejection, holding that denial of hearing causing civil consequences violates principles of natural justice.
ITAT restored the case to the Assessing Officer to examine jurisdictional defects, evidence, and applicability of section 115BBE. Technical dismissal by the appellate authority was set aside.
The case involved detention of two-wheeler vehicles for e-way bill expiry. The High Court quashed the seizure, noting that proper invoices, registration, and GPS tracking showed no intent to evade tax.
SEO Description: The Tribunal ruled that sanction granted by merely stating as per annexure reflects no independent application of mind. Such mechanical approval violates statutory requirements. Consequently, the reassessment proceedings were set aside.
SEO Description: Relying on binding Delhi High Court authority, the Tribunal held that EDC payments require TDS under Section 194C. Non-compliance validly triggered demand and interest provisions.
The Court allowed lifting of the petitioner’s bank account attachment upon depositing 10% of disputed GST, directing the tax authority to reconsider blocked ITC.
SEO Description: The Tribunal held that an appeal cannot be dismissed solely on limitation without examining reasons for delay. The matter was remanded to decide condonation first, reinforcing natural justice principles.
The Court allowed anticipatory bail to a Lady Civic Volunteer implicated in a large spirit seizure, citing lack of direct evidence and her non-involvement with the seized vehicles.
SEO Description: The Tribunal held that post–Finance Act 2025, eligible trusts must receive ten-year registration under Section 12AB. A five-year registration granted after the amendment was therefore held invalid.
CESTAT Kolkata held that in absence of any cogent and corroborative evidence, gold in question cannot be construed to be of foreign origin or smuggled in nature. Accordingly, god seized is not liable for confiscation under section 111(b) and 111(d) of the Customs Act. 1962. Accordingly, order is set aside.
