The High Court stayed a GST demand where the assessee alleged denial of a personal hearing under Section 75(4). The case turns on whether service through the portal sufficed after registration cancellation.
The court set aside tax and penalty proceedings initiated solely because the supplier’s GST registration was earlier cancelled. It held that once the registration was restored and transactions were supported by evidence, Section 74 action could not survive.
The Court held that reassessment was invalid where deduction under Section 80P(2)(d) was lawfully claimed by a co-operative society. It ruled that interest from co-operative banks remains deductible when the assessee is not a co-operative bank.
Karnataka High Court held that bona fide error made while filing return in Form GSTR3B are allowed to be corrected. Further, it is held that such bona fide errors cannot be sole ground for initiating proceedings u/s. 73 of the GST Act.
The dispute concerned profits alleged to arise from non-genuine option trades. The Tribunal held that reassessment failed because the AO did not independently examine or correlate the information to the assessee’s case.
The Court ruled that expenses on replantation and upkeep are revenue in nature and eligible for deduction. It followed the Full Bench decision which overruled the earlier restrictive interpretation.
HC held that Section 28 of Customs Act does not mandate communication of an extension order for adjudication. Delayed adjudication was upheld, leaving importer to pursue statutory appeal.
The court held that deductions under Sections 80-IA and 80-HHC can be claimed simultaneously, subject only to an overall cap of 100% of business profits.
The High Court held that disputes involving alleged fraudulent ITC availment should be examined in statutory appeal proceedings. Writ jurisdiction was declined, with protection granted against limitation if appeal is filed in time.
The Court held that electrically operated golf carts were exempt from Infrastructure Cess under the applicable notification. Re-assessment was directed as a prerequisite to refund where excess duty was paid due to a technical EDI error.
