The Court ruled that a fresh demand under Section 73 cannot be raised when the taxpayer’s explanation under Section 61(2) was already accepted. The decision sets aside the SCN and order issued on the same grounds.
Court allowed bail to a businessman accused of claiming input tax credit through shell companies, citing completed investigation and documentary evidence. Bail conditions include appearing at trial and avoiding evidence tampering.
he Court dismissed a writ petition challenging GST registration cancellation, noting the petitioner’s failure to file statutory remedies within prescribed timelines.
Court held that an appeal must be filed before Tribunal within notified window and directed a 10% penalty pre-deposit. It ruled that earlier tax-related deposits cannot be adjusted, and protected petitioner from coercive action after compliance.
HC quashed an appellate order rejecting a GST appeal as time-barred, holding appeal was filed within limitation because order was communicated late due to a portal glitch.
The court quashed a GST cancellation order issued without proper notice or reasons, emphasizing natural justice and the petitioner’s right to business under Article 19(1)(g).
The Supreme Court scheduled final hearing to determine if a trust working for a particular community can claim income tax exemption under Sections 11 and 12.
Ferrite beads imported for telecommunication devices were held distinct from ferrite cores and classified as inductors, aligning with HSN definitions and judicial precedents.
The Court condoned a 31-day delay in filing Form 10B after finding the reasons bona fide and linked to COVID-19 disruptions. It set aside the rejection order and directed reprocessing of the return with exemption benefits.
The Court reinstated penalties and behavioural directions after holding that the federation’s leaders played an active role in anti-competitive practices. It restored the Commission’s order in full.
