No Authority Under GST Act To Reserve Judgement & Deliver It Later Without Issuing Notice To Assessee: Allahabad High Court

The Allahabad High Court has held that nothing under the Goods and Service Tax Act, 2017 the relevant rules, and notifications, allows the authorities to reserve judgements on the fixed date and pass them later, especially without informing the assessee. The petitioner was issued a show cause notice on 17.02.2022. The petitioner submitted a reply but the respondent passed an order...

Tamil Nadu Govt Waives E-Way Bill Requirement For Mahindra & Mahindra's Demo Cars With Trade Plate

The Government of Tamil Nadu has waived the requirement for generating E-way Bill for vehicles sent by Mahindra & Mahindra for road testing. Mahindra & Mahindra in a representation sought for waiving off requirement of E-way bill for motor vehicles for road testing under Rule 138A (5) of MGST Rules, 2017. Considering the difficulties faced in the generation of E-way...

Delhi High Court Slams GST Authorities For 'Mechanically' Cancelling Registration Of BoAt's Parent Company

The Delhi High Court has slammed the GST authorities for cancelling the registration of Imagine Marketing Ltd., the parent company of smart wearables brand boAt, without considering the company's replies.A division bench of Justices Prathiba M. Singh and Shail Jain further criticised the GST Appellate Authority, which upheld the cancellation in a 'cavalier' manner. The judges...

GST Migration Not Taxpayer's Burden: Delhi HC Directs CESTAT To Hear Appeal After Pre-Deposit Was Made Under Excise Head Due To Portal Failure

The Delhi High Court has held that where the Service Tax portal had become non-functional after the migration to the GST regime, the taxpayer cannot be compelled to make the mandatory pre-deposit strictly under the Service Tax ledger for maintainability of an appeal. The Court observed that once the deposit has already gone to the Government exchequer under the Excise Head. A...

Revenue Cannot Treat Turnover Mismatch As Duty Evasion Without Examining On Merits: CESTAT Mumbai

The CESTAT Mumbai has held that when an assessee shows sufficient cause for delay in filing an appeal within the statutorily permissible condonable period of 30 days, the Commissioner (Appeals) cannot reject the appeal on limitation without examining the merits. A Bench of the CESTAT comprising of Member (Technical) M.M. Parthiban was hearing the appeal, challenging the order...

Delhi High Court Imposes ₹50K Costs On Customs For “Harassing” Companies Importing Body Massagers

The Delhi High Court has slammed the Customs Department for “unnecessarily harassing” two entities involved in import of body massagers.Petitioners' import goods were confiscated for alleged mis-declaration of sex toys as body massagers. While ordering their provisional release, the Court had previously asked the Department to come up with a uniform policy permitting or prohibiting the...

DGFT Calls For Information On Export-Related Non-Tariff Measures, Testing And Certification Requirements

The Directorate General of Foreign Trade (DGFT) has called for information on Non-Tariff Measures and certification requirements to be submitted within 7 days of issuance of this Trade Notice through an online form. To facilitate easy access to export credit, cross-border factoring support, the Export Promotion Mission (EPM) was announced in the Union Budget 2025-26. The EPM is...

No Further Anti–Profiteering Action Required Once Contractor Remits Residual ITC Benefit: GSTAT New Delhi

The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench at New Delhi, has held that when a contractor voluntarily remits the residual input tax credit (ITC) benefit identified by the Directorate General of Anti‑Profiteering (DGAP) to its principal, no separate anti-profiteering action is required under Section 171 of the Central Goods and Services Tax Act, 2017...

Customs | Oral Waiver Of SCN Untenable In Law, Continued Detention Of Goods Illegal: Delhi High Court

The Delhi High Court has held that continued detention or seizure of goods by the Customs Department would be untenable in law, where the Show Cause Notice or the personal hearing have been waived via an oral waiver.A division bench of Justices Prathiba M. Singh and Shail Jain was dealing with a challenge to detention of Petitioner's gold chain weighing 54 grams.Briefly put, Petitioner...

Karnataka High Court Orders Refund Of ₹10 Crore, Says Payment During GST Search Was 'Not Voluntary' U/S 74(5) CGST Act

The Karnataka High Court held that the assessee's payment of Rs. 10 crores could not be treated as a voluntary payment under Section 74(5) of the CGST Act (Central Goods and Services Tax Act), as the DRC-03 shows 'NIL' entries for both interest and penalty. The bench observed that the 'NIL' entries clearly indicated that the payment was made by the assessee under coercion and...

Statement Made Before Customs Officer U/S 108 Customs Act Over Goods Seizure Not Admissible In Evidence: Delhi High Court

The Delhi High Court has held that statements made by an assessee to the Customs Department under Section 108 of the Customs Act 1962, upon seizure of its goods, is not admissible as evidence in court of law.“Statements under Section 108 would not be admissible in evidence,” said a division bench of Justices Prathiba M. Singh and Shail Jain.Section 108 deals with the power of customs...

Cannot Cancel GST Registration Without Passing Reasoned Speaking Order: Allahabad High Court

The Allahabad High Court has held that while cancelling GST registrations, authorities must pass reasoned and speaking orders. It held that doing otherwise would render the order unsustainable in the eyes of the law. “Once the impugned cancellation order has been passed without putting any proper notice or affording any opportunity of hearing to the petitioner, the same itself is...