The High Court held that the “relevant period” under Rule 89(4) must be applied uniformly for ITC, turnover, and adjusted turnover. Selective interpretation for refund computation was rejected.
The High Court held that Notifications extending GST limitation were vitiated and illegal. As a result, the assessment order based on them was set aside and remanded for fresh consideration.
The Court held that once copies of DRT proceedings are supplied as un-relied documents, the accused cannot compel the investigating agency to produce original tribunal records.
The Tribunal held that an intimation making large additions without giving adequate opportunity violates principles of natural justice. The matter was remanded for fresh adjudication.
The High Court held that directing unilateral cancellation of a registered agreement was erroneous. Execution must follow lawful procedures under RERA and civil law principles.
The High Court held that challenges to GST assessment orders must be pursued through statutory appeals. Failure to reply to a show cause notice bars writ relief.
The ruling confirms that a private financier does not fall under Article 12. Recovery disputes over gold loans are outside the scope of writ jurisdiction.
The High Court held that writ petitions cannot be entertained against a private finance company. Disputes arising from private loan transactions must be resolved through civil or arbitral remedies.
The Court upheld exemption from customs duty and AIDC for consignments landing by 30 June 2023 with qualifying Bills of Lading. Refunds were directed as per law.
The High Court restrained coercive GST recovery as the show cause notice spanned six years in one proceeding. The key takeaway is that consolidated SCNs under Section 74 raise serious legal doubts.
