-Appellate Authority has a duty to look into the merits of the matter and also examine grounds raised by appellant, even if there is no presence recorded of appellant before the Appellate Authority and decide issue on merits
-Alhtough E-way Bill was expired, but since goods were accompanied with E-tax invoice & E-way bill and neither of them were cancelled, thus movement and genuineness cannot be disputed without proving intent to evade.
-Failure to consider reply filed deprives petitioner with the opportunity to have two occasions of matter to be adjudicated and avail two well considered opinion by two Authorities, viz., Assessing Officer and Appellate Authority.
-At the time of import of goods, Competent Authority under Customs Act is empowered to make assessment regarding claim of exemption from IGST under section 28 of the Customs Act.
Part-145-One Pager Snapshot to Cases on Section 16, 54, 74, 129 of CGST Act, 2017
-No adverse inference to be drawn, if in e-way bill weight mentioned was more than actual found, and if, after issuance of notice and before seizure order passed, correct e-way bill was produced cancelling earlier e-way bill. Opportunity to rebut to be given, if revenue intends to rely upon fresh evidence against the assessee.
-Input Tax Credit cannot be denied in cases wherein migration could not be completed due to technical glitches and subsequently, registration was granted from retrospective date.
-Once a question has reached finality, it could not be re-considered when no appeal was preferred against the earlier assessment and revenue cannot be permitted to adopt an inconsistent stand in a subsequent assessment where the facts and position of law is identical.
-No interference required wherein order passed ex-parte as no reply was filed even though sufficient opportunity was granted and even extension was sought by the petitioner