-Order quashed as except referring to the objections made by the petitioner, various contentions urged by the petitioner were never considered or appreciated prior to passing the impugned orders
-Corrigendum which was only issued to correct quantification and not the grounds in duly approved ADT-02 by Monitoring committee, does not require further specific approval of Monitoring Committee.
-Every detention may not invariably be proceeded under section 129 and in cases wherein non-compliance neither attracts payment of tax and nor there is intent to evade tax, Section 122 would be applicable in such cases
Part-70-One Pager Snapshot to the Latest Cases
-Personal hearing to be afforded , even if petitioner may have signified ‘No’ in the column to avail personal hearing
-Service of Order on the counsel of the petitioner is valid and limitation to file appeal commences from that day
-Audit U/Sec 65 cannot be conducted for a dealer subsequent to cancellation of registration
-Appellate Authority even while considering appeal ex parte will have to consider the grounds raised in the memorandum of appeal
-In case of shortage of goods found in checking during movement, penalty to be levied on the shortage found and not on entire consignment
S.No | Section | Case Subject | Case | Held |
1 | Section | Personal hearing to | B.L. Pahariya | High Court observed that once it has been laid down by way of a principle of law that a person/assessee is not required to request for |
2 | Section 107 | Service of Order on | Manoj Steel | From the perusal of provisions of Section 169, it is evident that order communicated on an Advocate will be deemed service upon |
3 | Section 65 | Audit U/Sec 65 | Tvl. Raja Stores v. | The contention of the petitioner was under Section 65, respondents were empowered to conduct audit if the concern was a registered |
4 | Section 107 | Appellate Authority | Ganesh Kumar v. | Appeal was dismissed that despite opportunity being granted to appellant to produce documents in his support, he did not produce them. |
5 | Section 129 | In case of shortage | Usha Gupta v. | In the export invoice, buyer's license number was shown as buyer's order number. The High Court held that this cannot be treated as |
Snapshot-21-Snapshot of Latest GST Cases
-Decision of Appellate Authority on issues neither part of SCN and nor part of Order
-Diesel Reimbursement to form part of Vehicle Hire Charges
-Grant of Bail
-Rectification of Audit Report
S.No | Section | Case Subject | Case | Held |
1 | Section | Decision of | Ajay Building | The High Court held that the order dated 01.12.2020 fell short of the requirement of Article 14 of the Constitution of India and the appellate |
2 | 9966 | Diesel | Uttarakhand | The Authority held that without fuel the motor vehicle does not operate (run) and without running i.e. moving from one place to another, the |
3 | Section | Bail granted as | Kawaljot Singh | The High Court observed that the quantum of amount which the petitioner was involved was yet to be decided at the time of trial. The |
4 | Section | Rectification of | Singh Caterers | The petitioner was aggrieved with the audit report issued under section 65(6) and the non-consideration of the rectification application, the |