The High Court permitted the assessee to file an appeal beyond limitation upon depositing 50% of disputed tax in two instalments. Non-compliance would permit recovery proceedings.
The High Court set aside the discharge of a company director in proceedings under Section 276B, holding that the Trial Court’s finding was common and already overturned for the Managing Director. The matter was remitted, granting liberty to contest involvement in day-to-day affairs.
The Court held that the two-year limitation under Section 54 of the CGST Act begins from the date of payment under the correct head. Refund rejection as time-barred was quashed.
Calcutta High Court held that Bending and Bundling services cannot be claimed under the heading Clearing and Forwarding Services. Accordingly, demand of service tax under tax bracket of Clearing and Forwarding services to that extent quashed.
Madras High Court held that affiliation fee collected by the Universities does not fall within exemption hence such fees collected by the University from the Colleges as affiliation fees is amenable for levy of GST.
The High Court quashed recovery proceedings for ITC reversal, holding that mere non-deposit of tax by the supplier is insufficient without proof of collusion, fake invoices, or lack of bona fides.
The Court reaffirmed that lease rent paid for use of land qualifies as “rent” under Section 194I. Revenue’s appeals were dismissed in light of binding precedent.
The Court held that Section 73 requires a minimum three-month gap between show cause notice and final order. Orders passed within a shorter period were quashed as violative of natural justice.
The High Court ruled that GST adjudication orders must contain detailed facts and reasons. Summary notices and orders lacking particulars were set aside as legally unsustainable.
Karnataka High Court held that refund of accumulated Input Tax Credit in case where the input and output tax are the same is allowed. Accordingly, order is liable to be set aside and refund claim deserved to be allowed.
