The High Court granted anticipatory bail after noting that the applicant could not appear earlier due to residing in another state and agreed to cooperate with the ED.
The High Court quashed a GST assessment holding that solar power contracts must be taxed at an effective 8.9% under applicable notifications, not 18%.
The Tribunal ruled that forfeiture of a customs broker’s security deposit could not stand as the show cause notice was not proven to be issued within the mandatory limitation period. Failure to disclose the offence report date vitiated the proceedings.
The issue before the Court was whether a bare approval lacking application of mind could sustain proceedings under Section 153C. The Court held that mechanical approval vitiates the proceedings, reaffirming that valid approval is a mandatory jurisdictional requirement.
The issue was whether a taxpayer could be denied appellate remedy due to non-appointment of GSTAT members. The Court held that limitation would start only after the Tribunal becomes functional and granted liberty to file appeal with statutory stay.
The Supreme Court granted interim bail while directing day-to-day trial, balancing liberty with strict conditions despite the High Court’s refusal of regular bail.
The Tribunal ruled that failure to deposit capital gains in CGAS does not bar Section 54 relief when the assessee invests in a new house within the prescribed period. The key takeaway is that substantive compliance overrides procedural lapses.
The High Court held that dismissal of a GST appeal on delay was improper where illness was supported by records. The key takeaway is that marginal delay with valid reasons must be condoned.
The ruling framework mandates extra tax of 25% to 70% over tax and interest based on delay. This makes timely belated filing financially preferable.
The Court held that Section 5(c) of the POCSO Act was prima facie inapplicable as the accused did not qualify as a public servant. On this basis and due to prolonged incarceration, the life sentence was suspended pending appeal.
