The Gauhati High Court held that a bona fide purchaser cannot be denied Input Tax Credit merely because the supplier failed to deposit GST with the Government. The ruling clarifies that recovery should be pursued against the defaulting supplier unless collusion or fraudulent transactions are established.
The Allahabad High Court ruled that a GST arrest was illegal because the arrest memo lacked specific grounds, omitted the place of arrest, and the grounds of arrest did not bear a mandatory CBIC-DIN. The Court ordered immediate release while allowing fresh action in accordance with law.
ITAT Jaipur held that exemption under Section 11 cannot be denied merely because Form 10B was filed late when it was already available before processing the return under Section 143(1). The Tribunal allowed the trust’s appeal and directed grant of the exemption.
Gauhati High Court upheld Customs’ seizure of areca nuts, holding that objective circumstances established the statutory reason to believe under Section 110. The goods remained under seizure, while the vehicle was ordered to be released on conditions.
Bombay HC admitted the Revenue’s appeal on AMP expenditure and payments to doctors, holding both require judicial examination. It refused to admit the depreciation issue as earlier rulings had been accepted without any change in facts.
The Patna High Court held that media must avoid labels implying guilt before a trial concludes. It directed news platforms to restrict reporting to factual developments and protect the accuseds right to a fair trial.
The Madras High Court held that Section 74 cannot be invoked without allowing the assessee to produce evidence establishing genuine supply of goods. The matter was remanded for fresh consideration after granting a reasonable opportunity.
The Madras High Court quashed a GST assessment on seigniorage fees after finding that the taxpayer’s reply was ignored. It remanded the matter and stayed enforcement until the Supreme Court decides the tax issue.
Gujarat AAR held that compensation recovered from transporters for contractual breaches is liquidated damages and not liable to GST.
Madras High Court held that notifications under Sections 9 and 11 of the CGST Act cannot exceed GST Council recommendations. Unsupported additions were declared ultra vires.
