Allahabad High Court rules GST penalty invalid where e-way bill was delayed due to technical reasons and no intent to evade tax was found.
CESTAT Delhi held that since amendment u/s. 134 of the Finance Act, 2023 has not come into force, the present anti-dumping appeal would be maintainable before the Tribunal u/s. 9C of the Customs Tariff Act.
ITAT Agra holds surrendered jewellery and cash as business income, not unexplained under Sections 69A/69B; Revenue’s appeal dismissed.
Delhi High Court sets aside GST order for denial of hearing; directs fresh adjudication. Validity of GST time extension notifications left to Supreme Court.
Madras HC set aside rejection of refund under Section 54(3) of the CGST Act for a cotton yarn manufacturer, holding that CBIC Circular No.135/05/2020-GST cannot override statutory provisions. The court relied on rulings of other High Courts that had struck down the circular as ultra vires.
Karnataka HC ruled that refund of unutilised Input Tax Credit under Section 54(3)(ii) of CGST Act is permissible even if input and output goods are identical, holding that restriction in earlier circulars was deleted and revised circular applies retrospectively.
Where temporary loans received and repaid through banking channels, with identity and creditworthiness of lender proved, the sa,e could not be treated as unexplained cash credits under Section 68. Reliance on third-party statements without cross-examination was invalid.
Cross-empowerment under Section 6(1) of the CGST Act was automatic and did not require a separate Government notification. Both Central and State GST officers possess concurrent jurisdiction to initiate intelligence-based enforcement actions.
Provisional release order by substituting the bank guarantee requirement with a bond of equivalent amount, while retaining other conditions. The Court emphasized that onerous financial conditions prior to adjudication are unwarranted, especially for non-prohibited goods, and directed release upon compliance within seven days.
Compounding fees collected from illegal mining, transportation, and storage of minerals constituted a ‘transfer of rights’ and consequently attracted Tax Collection at Source (TCS) under Section 206C(1C) as it involved parting with an interest in the mine.
