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TCS Paid Under Protest Counts Towards GST Appeal Pre-Deposit Requirement: Bombay HC

June 15, 2026 195 Views 0 comment Print

The Bombay High Court held that TCS paid under protest before assessment must be considered while calculating the mandatory pre-deposit under Section 107(6)(b) of the CGST Act. The Court found that the amount already paid exceeded the statutory requirement, eliminating the need for any further deposit.

Gauhati HC Quashes ITC Denial as Supplier’s Tax Default Cannot Penalize Bona Fide Purchaser

June 15, 2026 282 Views 0 comment Print

The Court held that a purchasing dealer cannot be denied input tax credit solely because the supplier failed to deposit tax with the Government. It ruled that action must ordinarily be directed against the defaulting supplier unless collusion or lack of bona fides is established.

Rs. 51 Lakh Section 270A Penalty Quashed as Employee Relied on Form 16 in Good Faith

June 15, 2026 159 Views 0 comment Print

The Bangalore ITAT held that ambiguity in the penalty proceedings rendered the levy unsustainable. The Tribunal emphasized strict compliance with the statutory framework under Section 270A.

SC Dismisses Revenue’s SLP as Issues on Investment Diminution Already Covered by Earlier Ruling

June 15, 2026 108 Views 0 comment Print

The Supreme Court declined to interfere with the Karnataka High Court’s judgment, which had held that the issues raised by the Revenue were already settled by precedent in the assessee’s own case.

Revenue Appeal Rejected as Investment Valuation Issue Already Settled: Karnataka HC

June 15, 2026 120 Views 0 comment Print

The High Court refused to entertain the Revenue’s appeal after holding that the questions raised had already been decided in the assessee’s favour in an earlier judgment involving the same assessment year.

Former Director Cannot Face Fraud Charges if Complaint Failed to Establish His Involvement: Karnataka HC

June 15, 2026 102 Views 0 comment Print

The Karnataka High Court held that criminal proceedings under Sections 447 and 448 of the Companies Act could not continue against a former director who had resigned before the company’s commercial activities began. Finding no specific allegations against him, the Court quashed the proceedings. 

Delhi HC Refuses to Quash Case as Coal Beneficiation Issue Requires Trial Evidence

June 15, 2026 201 Views 0 comment Print

The Delhi High Court held that whether coal beneficiation amounts to manufacturing involves mixed questions of fact and law requiring evidence. It declined to quash prosecution for alleged non-compliance with cost audit requirements under the Companies Act.

GST Recovery Kept in Abeyance as Export vs Intermediary Service Dispute Needs Adjudication: Madras HC

June 15, 2026 114 Views 0 comment Print

The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as intermediary services. Holding that the issue required detailed consideration, the Court stayed further recovery proceedings subject to a deposit of Rs.1.80 crore.

Bombay HC Condones 113-Day Delay in Form 10B Filing Due to COVID 

June 15, 2026 111 Views 0 comment Print

The Court held that the delay in e-verification of Form 10B during the pandemic was supported by bona fide reasons. It ruled that denying exemption on technical grounds would cause genuine hardship.

Allahabad HC Orders Release as GST Arrest Was Made Without Transit Remand

June 15, 2026 111 Views 0 comment Print

The Court held that producing an accused before a Magistrate in another State without obtaining transit remand rendered the detention illegal. The ruling underscores the mandatory nature of procedural safeguards in GST-related arrests.

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