-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-81-One Pager Snapshot to the Latest Cases
-Conclusion of entire proceedings under Section 74 within 2 months of Notice was not reasonable period and considered as failure to give proper Opportunity
-Taxpayer paid entire tax, interest although after one month but allowed benefit of 15% Penalty
-High Court Lays down guidelines for recovery of demand in case of rejection of Appeal pending constitution of Tribunal
-Recovery of Entire demand on rejection of Appeal held to be excessive use of power
-When an Appellate Authority was not constituted what could have been recovered is only for twenty per cent
S.No | Section | Case Subject | Case | Held |
1 | Section 74 | Conclusion of | P. R. | In the present case the notice was issued on 1-12-2022 and 3-1-2023 and Summary Order was passed on 7-3-2023, i.e. within two months of |
2 | Section 78 | High Court Lays | Sita Pandey | The only issue with which the high court was concerned was with the recovery made from bank accounts the assessee, on the very |
Part-46-One Pager Snapshot to the Latest Cases
-Summary SCN in DRC-01 and Summary Order in DRC-07 are invalid in absence of detailed SCN and order respectively
-Revocation of Cancelled Registration and Entitlement to Lodge claim for ITC for the intervening period
-Invoking Provisions of Section 129 and then switching to Section 130 without providing release of goods under Section 129.
-Delay in disbursement of refund
-Opportunity of being heard not provided
S.No | Section | Case Subject | Case | Held |
1 | Section | Summary SCN in | Shree Ram | The petitioner contended Respondents had not issued detailed SCN and only summary was issued in DRC-01 and order issued was also |
2 | Section | Revocation of | R.k. Jewelers v. | The High Court was of the opinion that petitioner firm is covered within the notification dated 31.03.2023 and can move an application |
3 | Section | Invoking Provisions | Sharda Batteries | Petitioner contended that exercise of powers under Section 129 and thereafter switching over to Section 130 and passing order thereunder |
4 | Section | Delay in | KA Prevulcanised | The petitioner had applied for refund and had not received refund of 90% of the CGST and IGST. The first respondent had provisionally |
5 | Section | Opportunity of being | TK Elevator India | Notice dated 05.11.2020, pointing out certain discrepancies, was issued under Section 61 of the CGST Act. The petitioner responded to |
Part-4-One Pager Snapshot of Round up of Latest GST Cases..
Latest Case in GST
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