The High Court held that a show cause notice lacking factual details cannot sustain cancellation of GST registration. The cancellation order was set aside and fresh opportunity was granted to the taxpayer.
The Tribunal held that a notice issued after three years was time-barred under section 149. Since the ₹50 lakh exception did not apply, the reassessment was invalid.
The Tribunal held that reopening an assessment on a recurring issue already decided in favour of the taxpayer by the High Court is invalid. Pending appeal before the Supreme Court cannot justify reassessment.
The case concerned a challenge to VAT enforcement on liquor retail shops. The Court ruled that statutory tax requirements cannot be stayed when the law itself is not under challenge.
The High Court refused to exercise writ jurisdiction where allegations of fraudulent ITC involved complex facts. Taxpayers were directed to pursue the statutory appellate remedy.
The High Court held that GST demands for periods prior to approval of a resolution plan cannot survive. All such claims stand extinguished once the plan is finally approved.
The Tribunal held that customs authorities cannot deny preferential duty merely because goods are packed in plain bags when a valid Certificate of Origin exists.
The SC examined a complaint of adverse credit reporting despite no loan or default. Banks were directed to file affidavits clarifying whether any liability existed.
The High Court dismissed a repeat contempt plea after noting that compliance with the original writ order had already been acknowledged earlier.
The court held that after approval of a resolution plan, mesne profit claims cannot proceed against the company or its new management, though quantification may continue against erstwhile management.
