The Court held that insolvency proceedings do not entitle an accused to seek records under Section 91 Cr.P.C. during investigation. Documents sought to aid answers are premature and must await the charge sheet.
The Court set aside a GST demand after finding that tax liability was discharged under CGST and SGST instead of IGST. Authorities were directed to reassess liability and grant refund if excess tax was paid.
The court held that a sanctioned rehabilitation scheme directing waiver of dues is binding on customs authorities. As a result, the pre-deposit ordered by the Tribunal was set aside.
The Court found that statutory notices were properly issued but went unanswered by legal heirs. To balance equities, the assessment was quashed and remitted subject to a 20% pre-deposit of disputed tax excluding interest.
The court held that bank account attachment under GST cannot continue beyond one year without renewal. Failure to issue a fresh order rendered the attachment illegal.
The High Court held that refund claims cannot be rejected based on a time limit prescribed only in rules. The ruling restores refunds where the parent statute provides no limitation.
The High Court set aside confiscation after finding the vehicle was stolen and the owner had no role in the offence. The ruling reiterates that innocent owners cannot be penalised for misuse of stolen vehicles.
The High Court quashed confiscation orders after finding that penalties for vehicle security and maintenance lacked statutory backing. The ruling reaffirms that authorities must act strictly within the rules.
The Court ruled that refunds arising from statutory pre-deposits must follow the specific appellate provisions, holding the High Court’s reliance on the general refund section unnecessary.
The Tribunal held that interest from bank fixed deposits lacked a direct nexus with credit facilities. Deduction under Section 80P was denied as investment income dominated.
