The Court examined whether employees could be penalised under Section 122(1A) for company-level GST violations. It held that only “taxable persons” fall within the scope of the provision, excluding employees without independent registration.
The Tribunal held that service tax cannot be demanded again under RCM if already paid by the service provider. However, the benefit applies only when full payment is conclusively proven.
The Court ruled that limitation under Section 54 cannot bar refund of mistakenly paid GST. It held that excess tax collected without authority violates Article 265 and must be returned.
The Court ruled that ITC on GIDC charges is allowable where no construction is involved. It also held that Section 74 proceedings fail without fraud or suppression.
The law prohibits all real-money online games regardless of skill, marking a major shift from earlier legal precedents and reshaping the gaming industry landscape.
The High Court ruled that rejecting condonation requests through mere communication without a speaking order is invalid. Authorities must pass reasoned decisions after proper consideration.
The court examined whether an advocate involved in filing GST returns for fake entities should remain in custody. It granted bail, holding that limited compliance involvement and completed investigation justified release.
The Court examined whether show-cause notices covering multiple financial years are valid and noted divergent High Court rulings. It referred key legal questions to a Larger Bench for final determination.
Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad High Court
The court examined whether tax paid during investigation can be treated as voluntary. It ruled that authorities must investigate coercion claims before treating such payments as voluntary.
