llegations of forged invoices and wrongful ITC claims did not justify custodial interrogation. The court extended anticipatory bail with strict conditions.
The court held that GST laws form a complete code for tax evasion offences. Parallel prosecution under the IPC was quashed to prevent double jeopardy.
The High Court quashed a Section 122 show cause notice due to jurisdictional issues. The ruling allows the department to issue a fresh notice in accordance with law.
The court flagged a conflict between circular instructions and ground-level officer availability. Final orders cannot be enforced without court approval.
The court held that the Deputy Commissioner had valid jurisdiction under Section 74 due to lawful sub-delegation by the Commissioner. The key takeaway is that administrative orders can validly assign GST adjudicatory functions.
Reassessment was struck down as no satisfaction note by the searched person’s AO was shown. The ruling reiterates that limitation cannot be bypassed through procedural shortcuts.
Returning NRIs often misjudge residency rules and day counts. The key takeaway is to plan residency early to prevent worldwide taxation surprises.
The issue was whether foreign patent filing fees attract GST. The ruling confirms such payments are taxable as import of services under RCM.
The issue is rising enforcement through technology and law reforms. The takeaway is that taxpayers must adapt to stronger compliance tools.
The Tribunal held that denial of TDS credit solely on mismatch grounds requires factual verification. The Assessing Officer must examine whether the individuals in whose names TDS was deducted have already claimed the credit.
