The High Court upheld the confidentiality of sensitive documents withheld by GST Intelligence, determining that such withholding does not violate natural justice. The Court found all relied-upon documents necessary for adjudication had been shared with the petitioner.

The High Court quashed the appellate order dismissing a time-barred GST appeal, highlighting procedural lapses by the department. It emphasized the liberal interpretation of limitation laws in cases of genuine hardship and directed the Appellate Authority to reconsider the appeal on its merits.

The Bombay High Court issued notices for contempt against tax officers for arresting a petitioner during ongoing judicial proceedings. It noted prima facie interference with justice, directing the Commissioner to resolve the petitioner’s objections before the next hearing.

The High Court allowed the petitioner’s writ, holding that the benefit of Notification No. 07/2023 waiving late fees under the GST Act must extend to taxpayers filing delayed GSTR-9/9C returns before 01.04.2023. The Court emphasized fairness in implementing amnesty schemes.

The High Court dismissed the writ petition challenging a Show Cause Notice under Section 74(1) of the CGST Act. The Court held that issues involving misclassification of goods, denial of ITC, and extended limitation period are factual matters to be adjudicated by the competent authority under the statutory framework.

The petitioner is the owner of a lorry bearing registration No.TS05 UC 2257. This vehicle was seized by the 1st respondent, on 03.11.2024, in Vijayawada, while the said vehicle was transporting 21,625 kgs of iron and steel scrap along with the necessary E-way bill that had been handed over to the driver of the vehicle, by the consignor, who is the 6th respondent. This consignment was to be delivered from Vijayawada to Hyderabad in Telangana State.