The High Court held that a confiscation notice issued under Section 130 could not be based solely on record-keeping violations under Section 35. The ruling confirms that tax liability must be determined first under Sections 73 or 74.
The Court ruled that tyres and tubes were part of the registered spare-parts list, validating the Tribunal’s decision to cancel the CST penalty. The judgment reinforces strict scrutiny before sustaining misrepresentation penalties.
The tribunal dismissed the Section 9 application because the applicant failed to establish valid service of the Section 8 notice. The ruling stresses that insolvency proceedings cannot commence without strict compliance with notice requirements.
The Tribunal confirmed the dismissal of an SA challenging symbolic possession under SARFAESI. Notices were sent to the guarantor, borrower, and spouse, with proper affixture and newspaper publication. The case emphasizes the importance of timely communication and procedural compliance in recovery proceedings.
The Court directed the Pollution Control Board to decide the petitioner’s application within six weeks after noting the pending recommendation. The ruling ensures timely action without addressing merits.
Court held that appeal against a confiscation order was time-barred and refused to condone delay. It ruled that lack of diligence after receiving demand notice barred intervention under Article 226.
The court quashed a GST assessment order after the authority failed to provide a personal hearing, directing a reasoned order in line with natural justice principles.
The Court held that cotton-filled khadi rajai falls under the taxable category at 14%, rejecting claims of exemption. The ruling confirms that exemption applies only to unfilled items.
The Court held that the petitioner was not granted a personal hearing before the GST order was issued. The matter was remitted, subject to full tax deposit.
The Court granted bail after noting that the investigation was almost complete and the accused had no prior criminal record. The ruling imposes strict conditions to ensure cooperation.
