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The Hon’ble Uttarakhand High Court in the case of Poddar Ispat Pvt. Ltd. held that passing an adjudication order on the same day as filing of reply, without intimating or affording a meaningful personal hearing, violates the principles of natural justice under Section 75(4) of the Act, and such hearing is a mere “eyewash.”
Appellate Forum shall decide whether appeal is within time and whether delay needed to be condoned or not: HC
Cost of free diesel provided by the recipient cannot be added to the value of the GTA service for the purpose of determining GST liability
The Hon’ble Uttarakhand High Court in the case of M/s Gajanand Granite held that the confiscation proceedings initiated and concluded on the same day without affording an opportunity of being heard to the petitioner and merely relying on the statement of the driver of the vehicle are in violation of the mandate prescribed in Section 130 (4) of the CGST Act.
The Hon’ble Uttarakhand High Court in the case of Hindustan Construction Company Limited listed the case on February 25, 2025 along with WPMB N. 523 of 2024 and held that the effect and operation of Notification No. 56/2023 dated December 28, 2023(“the Notification”) and other consequential orders were stayed.
The Hon’ble Uttarakhand High Court in Subhash Singh has modified the assessment order passed earlier against the purchasing dealer on condition of depositing 10% of the amount demanded and further observed that proceedings under Section 74 of the CGST Act, 2017 should not ideally be instituted against the purchasing dealer for availing the benefit of ITC since the same has not been availed in a fraudulent manner.