The court held that ITC disclosed in the annual return cannot be rejected solely because it was missed in monthly returns. Appellate authorities must give clear reasons before denying such claims.
The court ruled that exporters making zero-rated supplies can claim refund of unutilized ITC even if suppliers ignored deemed export procedures. Refund cannot be denied when deemed export benefits were never availed.
The Court held that duty-paid items supplied directly to site are not includible when the final plant is immovable. The key takeaway is that excisability, not contract value, governs valuation.
The Court rejected a plea for GST cancellation after finding suppression of facts and false claims about business operations. The key takeaway is that writ relief is unavailable where conduct is deceptive.
The Court held that once scrutiny is closed with ASMT-12, no further demand can be raised on identical grounds. The key takeaway is finality of accepted scrutiny proceedings.
The High Court held that complex issues on overlapping State and Central proceedings should be examined by the Appellate Authority. The Supreme Court has stayed the order after notice on the argument that duplicate proceedings are barred by statute.
The Supreme Court refused to interfere with a High Court order discharging an accused in a money laundering case. The ruling confirms that no grounds were made out to disturb the High Court’s assessment of the limited role attributed.
The Court upheld cancellation after officials found forged rental agreements and no business activity at the declared premises. The ruling confirms that GST registration obtained through fraudulent documents cannot be sustained.
The Court ruled that an unreasoned appellate order violates Section 107(12). It held that authorities must provide clear findings and reasoning when deciding GST appeals.
The Court held that prolonged custody is unwarranted where evidence is largely documentary and risk of interference is minimal. Bail was granted as continued detention violated Article 21 rights.
