CESTAT Mumbai set aside a differential IGST demand, holding that CBIC’s beneficial circular clarifying 12% GST on poultry machinery parts applies retrospectively. The Tribunal ruled that payment at the lower rate stands regularised for the past period.
The Court held that cooperation with investigation does not require an accused to incriminate himself. Finding no need for custodial interrogation, it granted anticipatory bail subject to continued cooperation.
The Calcutta High Court set aside cancellation of GST registration, noting it was based solely on non-filing of returns for six months. The Court granted the taxpayer four weeks to file returns and clear dues for restoration.
The Court held that there is no provision for deducting GST, incentive advance, or festival advance from retiral dues and directed full payment without deductions.
The ITAT relied on orders under section 148A(d) for subsequent years where reopening was dropped, holding the assessee to be a local authority. The earlier additions for unexplained investment and interest income were set aside.
Holding that GST registration is not confined to individual districts, the Court ruled that the eligibility condition lacked rational nexus with procurement objectives. The clause was struck down as unconstitutional.
The Tribunal set aside adjustments made under Section 143(1) after finding ambiguity on whether reasonable opportunity was granted. Issues were remitted to the Assessing Officer for fresh examination.
Relying on Supreme Court precedents, the Court held that economic offences involving public money cannot be quashed unless no offence is disclosed. The petition was dismissed for lack of exceptional grounds.
The High Court granted bail in a ₹35 crore GST evasion case, noting the petitioner’s voluntary deposit of ₹1.25 crore and medical grounds, subject to strict conditions.
The Tribunal ruled that leftover offshore materials used at Bombay High had already suffered duty and were not freshly imported, making the customs demand and penalties unsustainable.
