The High Court quashed recovery proceedings for ITC reversal, holding that mere non-deposit of tax by the supplier is insufficient without proof of collusion, fake invoices, or lack of bona fides.
Sikkim HC ruled that non-banking cooperative societies can claim deductions on interest income from cooperative banks, reversing ITAT’s misinterpretation of section 80P(4).
The court held that a VAT assessment without serving the required Form-25 notice is void, and any recovery made is unlawful. Tax authorities must ensure proper communication to enforce assessments.
The Calcutta High Court has reaffirmed that personal liberty and statutory safeguards must be upheld in GST investigations, emphasizing BNSS 35(3) notice before arrest.
Calcutta High Court grants bail to Gopal Rathi, arrested for alleged GST fraud, citing failure to issue prior notice under BNSS and a period of 40 days in custody.
Calcutta High Court voids GST assessment and appeal dismissal for Ram Kumar Sinhal, citing violation of natural justice, improper notice communication via GST portal, and condonable delay.
Calcutta High Court sets aside GST penalty for non-physical delivery challan, emphasizing no tax evasion intent and digital document availability.
Calcutta High Court directs refund of IGST paid by Sanjay Kumar Lohia, ruling a challan’s incorrect tax period entry should not deny a legitimate refund claim.
Calcutta High Court rules on bail cancellation in Union of India vs. Santosh Kumar Sha. The court addresses the jurisdiction of an equal strength bench to review bail orders based on alleged impropriety in the initial grant.
Calcutta High Court hears bail plea of Santosh Kumar Sah over GST ITC allegations. Questions raised on arrest procedure and lack of incriminating evidence.
