The Rajasthan High Court refused bail in a case involving alleged large-scale GST evasion through fake firms, bogus invoices, and fraudulent e-way bills. The Court held that serious economic offences involving deep-rooted conspiracies require a stricter approach in bail matters.
The Rajasthan High Court held that GST authorities cannot reopen issues already adjudicated by the Authority for Advance Ruling without fresh material or change in facts. The Court quashed show cause notices alleging misclassification of tobacco products under Section 74 of the CGST Act.
ITAT Ahmedabad held that reassessment under Section 147 was invalid as the Assessing Officer failed to show independent application of mind or establish a nexus between investigation material and escaped income.
Madras High Court held that the Central Board of Trustees under the EPF Act can challenge Tribunal orders under Article 226 since the constitutional right to seek judicial review cannot be denied.
CESTAT Bangalore held that extended limitation under section 28(4) of the Customs Act could not be invoked as there was no suppression or intent to evade duty in defence-related software imports.
The Supreme Court issued notice in a case concerning whether reimbursement paid to a municipal corporation for road restoration after electricity line work attracts GST under reverse charge mechanism.
The High Court held that investment-linked tax incentives under the 2012 industrial policy could continue unless specifically withdrawn or rescinded. The ruling directed authorities to reconsider the claim in light of Section 174(2)(c) of the CGST Act and the Supreme Court’s decision in Hero Motocorp.
The High Court set aside a GST demand order after finding that the hearing notice was received by the taxpayer only after the hearing date. The Court held that denial of adequate opportunity violated principles of natural justice.
Andhra Pradesh High Court held that a single GST assessment order covering multiple financial years violated Sections 73 and 74 of the GST Act and remanded the matter for separate year-wise proceedings.
Uttarakhand High Court directed refund of GST deducted on sale of rejected wheat and paddy seeds after noting that the goods were not sold in branded unit containers and GST liability was not disputed.
