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Judicial Review Finds Demand Order Defective, Mandates Procedural Correction and Fair Hearing for Petitioner Under Section 75(6)
Case-Laws
GST
HC determined that the undated demand order was procedurally defective under Section 75(6), lacking substantive reasoning beyond referencing a show cause notice. The court remanded the matter to the respondent, directing them to provide the petitioner an opportunity to respond to the original show cause notice within four weeks. Following the pet

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Tax Transfer Dispute Resolved: No Evasion Found in Machine Movement Between Units with Proper Documentation Validated
Case-Laws
GST
HC adjudicated a tax seizure case involving inter-unit transportation of goods. The court determined that no tax evasion occurred during the transfer of a compactor machine from Rajasthan to Uttar Pradesh. Despite initial interception due to missing documentation, the subsequent production of delivery challan and e-way bill demonstrated compliance. The cour

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Procedural Flaws Invalidate Tax Notice: Lack of Natural Justice Principles Leads to Quashing of Summary Order
Case-Laws
GST
HC set aside the summary of show cause notice and summary of order due to violation of principles of natural justice. The court found that issuing summaries without proper show cause notice under Section 73(1) and order under Section 73(9) of CGST Act, 2017 was procedurally incorrect. Following the precedent in Construction Catalysers Pvt. Ltd., the court determine

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Judicial Order Permits Conditional Release of Truck and Areca-nut Cargo After Deposit of Specified Amount
Case-Laws
GST
HC declined interim relief, directing respondent authorities to release a TATA truck transporting 17,760 kg of Areca-nuts upon payment of Rs. 100,000. Regarding the goods, the court mandated selling 222 bags (80 kg each) within 15 days at best possible price, with proceeds retained in a separate account pending writ petition outcome. The appellant was permitted to part

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GST Assessment Order Invalidated for Procedural Violations, Demand of Rs. 19.8 Lakh Quashed Under Section 62
Case-Laws
GST
HC held the assessment order under GST Act section 62 invalid due to procedural irregularities. The order creating a demand of Rs. 19,80,000 was passed without prior notice under section 46, violating principles of natural justice. The court found serious procedural defects in the assessment process, rendering the order unsustainable. Following precedent from a simi

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Tax Refund Claim Validated: Department Must Process Refund When No Appeal Challenges Appellate Authority's Order Under Section 54(11)
Case-Laws
GST
HC upheld the refund claim, ruling that the tax department cannot withhold the refund based solely on Section 54(11) opinion when no appeal challenges the Appellate Authority's order. The court emphasized that in the absence of a stay or pending review, the refund must be processed. The decision aligns with precedent that an administrative o

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Land Acquisition Compensation Exempt from GST: Solatium Payments Ruled Non-Taxable Under Service Supply Regulations
Case-Laws
GST
HC held that compensation paid as solatium for land acquisition is not subject to GST under CGST/KGST Act. The court determined that sale of land and immovable property falls outside GST taxation, even without specific schedule exemptions. The compensation does not constitute a service supply with consideration, and the conditions in land acquisition agreemen

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Sale of Incomplete Building Exempted from GST: Transaction Not Considered Supply of Goods or Services Under Schedule II and III
Case-Laws
GST
HC ruled that the sale of an incomplete building does not constitute a supply of goods or services under GST regulations. The transaction falls outside Entry 5(b) of Schedule II, as no construction service was contemplated between parties. The sale is neither a supply of goods nor services per Schedule III. Consequently, the court quashed the resp

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Tax Credit Dispute Resolved: Taxpayer's Genuine Error Recognized, Rectification Application to Be Reconsidered Under GST Act
Case-Laws
GST
HC allowed petition challenging tax determination order under GST Act. The court found the proper officer erroneously dismissed the taxpayer's rectification application without adequately examining the bonafide mistake in tax credit intimation. The HC held that when taxpayers demonstrate genuine errors and seek immediate rectification, they should no

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Appeal Reinstated: Authorized Signatory Validated, Procedural Fairness Restored, Previous Order Set Aside for Fresh Consideration
Case-Laws
GST
HC allowed the petitioner's appeal, finding that the authorized signatory was valid and the previous dismissal violated principles of natural justice. The court set aside the impugned order dated 30th July 2024 and directed Respondent No.2 to restore the appeal to the file for fresh consideration on merits, ensuring procedural fairness and oppor

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Taxpayers Can File Delayed GST Returns After Paying Interest, Court Allows Condonation of Delay Under Section 62(2)
Case-Laws
GST
HC held that the 60-day period under Section 62(2) of GST Act is directory, not mandatory. The petitioner failed to file returns for October 2018 to March 2019 within prescribed time limit, resulting in a best judgment assessment order. The court determined that if an assessee demonstrates valid reasons beyond their control for delay, they can file returns af

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GST Registration Cancellation Overturned: Procedural Flaws and Lack of Reasoned Order Invalidate Administrative Action
Case-Laws
GST
HC allowed the petition challenging GST registration cancellation, finding the impugned order non-compliant with procedural requirements. The order was deemed arbitrary and passed without due application of mind, violating principles of natural justice. Specifically, the cancellation order failed to provide a speaking order with substantive reasoning as ma

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Procedural Fairness Prevails: Appeal Reinstated After Violation of Natural Justice Principles in Administrative Proceedings
Case-Laws
GST
HC allowed the Petitioner's appeal, setting aside the Impugned Order-in-Appeal and Rectification Order. The court found that Respondent No. 2 violated principles of natural justice by rejecting the appeal without considering the submitted Power of Attorney and without providing an opportunity to cure procedural defects. The matter was remanded for fre

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Minor Invoice Number Mismatch Does Not Justify Penalty: Technical Error Deemed Immaterial Under Section 129 Transport Rules
Case-Laws
GST
HC held that a minor discrepancy in e-way bill invoice number (3096 instead of 3063) does not warrant penalty proceedings under Section 129. The record confirmed no substantive differences in goods' quality, quantity, or items between accompanying documents. Referencing administrative circular guidance, the court determined the technical error was imm

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Exporters Win: Refund Claim Upheld Despite Document Gaps, Payment Proof Not Mandatory Under CGST Rules
Case-Laws
GST
HC allowed refund claim challenging rejection based on non-submission of documents. The court held that proof of payment is not mandatory for export of goods, and only reconciliation statement of Shipping Bill and Export Invoices is required. The RBI circular stipulates payment realization within 9 months, which was satisfied in this case. The order rejecting refund was d

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Tax Credit Case: Bail Granted to V.G. and R.D. Due to Insufficient Evidence and Limited Financial Involvement
Case-Laws
GST
DSC grants bail to accused V.G. and R.D. in tax credit case, finding insufficient evidence of direct involvement. Court noted lack of concrete proof beyond recorded statements, considered accused's 25% and 7% alleged benefit shares are below Rs.5 crore threshold. Accused in custody for 25 days, no further interrogation required. Bail granted on Rs.50,000 personal b

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Maida Pappad Extrusion Snack Pellets Classified Under 1905 90 30, Confirmed for 5% GST Rate
Case-Laws
GST
AAR ruled that Maida Pappad, classified as un-cooked/un-fried snack pellets produced through extrusion, falls under tariff sub-heading 1905 90 30. The product is subject to 5% GST rate effective 27.07.2023, as per Notification No. 09/2023-Central Tax (Rate). The ruling emphasizes that advance rulings are case-specific and depend on individual factual circumstances, rejecting direct

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GST Assessment Order Invalidated Due to Procedural Unfairness, Denying Petitioner Proper Opportunity to Present Defense
Case-Laws
GST
HC found a violation of natural justice principles in the GST assessment order. The respondent issued a show-cause notice and scheduled a hearing, but failed to consider the petitioner's adjournment request and supporting documentation. Consequently, the court set aside the impugned order (Form GST DRC-07) dated 23.08.2024, determining that the administra

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Tax Recovery Notice Against Deceased Taxpayer's Heirs Quashed Due to Procedural Irregularities in Statutory Communication
Case-Laws
GST
HC allowed the petition challenging tax recovery proceedings against legal heirs of deceased taxpayer. The court found the statutory notice issued to a deceased person was procedurally invalid, violating principles of natural justice. The STO failed to provide legal heirs an opportunity to be heard before confirming tax demand under Section 74 of the Ac

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Rule 96(10) Omission Invalidates Administrative Orders, Challenging Procedural Continuity and Regulatory Enforcement Mechanisms
Case-Laws
GST
HC determined that Rule 96(10) of CGST Rules, 2017 was unconditionally omitted without a saving clause, rendering subsequent administrative orders invalid. Referencing SC precedent in Kolhapur Canesugar Works Ltd., the court held that rule omission differs from statute amendment, and Section 6 of General Clauses Act, 1897 does not apply. Consequen

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Tax Authorities Must Prioritize Business Sustainability and Compliance Over Punitive Actions Under GST Regulations
Case-Laws
GST
HC censured departmental actions in GST proceedings, emphasizing that the legislative intent behind the GST regime is not to disrupt businesses or compromise livelihoods. The court critically evaluated the punitive approach, highlighting that tax compliance should foster business growth and national economic development. The interim order mandates that all dep

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Legal Challenge Succeeds: Ex-Parte Demand Orders Quashed for Violating Time Limitations and Procedural Fairness Under Section 73(9)
Case-Laws
GST
HC quashed ex-parte demand orders dated 28.12.2023 and 11.07.2023 as time-barred under Section 73(9), referencing precedent in M/s Anita Traders case. The court determined that the impugned orders were issued beyond the jurisdictional time limitation for the financial year 2017-18, violating principles of natural justice. The orders were conse

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Refund Claim Upheld: Tax Calculation Validates Petitioner's Entitlement to Rs. 8,848 in Budgetary Support Amounts
Case-Laws
GST
HC allowed the petitioner's refund claim, holding that the rejection of Rs. 1,678/- for July-September 2021 and Rs. 7,170/- for January-March 2022 quarters was improper. The court determined that the budgetary support calculation under the scheme was correctly applied, with entitlement calculated at 58% of central tax paid through cash ledger and 29% of IGST pa

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Budgetary Support Claim Upheld: Petitioner Wins Refund of Rs. 2,195/- Under Tax Credit Scheme Notification
Case-Laws
GST
HC allowed the petitioner's refund claim, holding that the rejection of Rs. 2,195/- by the respondent was improper and contrary to the budgetary support scheme notification. The court determined that the petitioner was entitled to budgetary support calculated at 58% of central tax paid through cash ledger and 29% of IGST paid, after input tax credit utilization. The H

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Judicial Restraint Prevails: Writ Petition Dismissed, Statutory Appeal Under Section 107 CGST Act Recommended
Case-Laws
GST
HC dismissed writ petition challenging a demand order under CGST Act. While the petition was technically maintainable under Article 226, the Court declined to entertain it due to the availability of an alternative statutory remedy under Section 107 of the CGST Act. The Court emphasized the established principle that when a specific statutory forum exists for grieva

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