The High Court examined whether delay beyond the limit prescribed under GST law could be condoned. It held that appeals filed after the maximum period under Section 107 are not maintainable.
Reiterating limits under Sections 73 and 74, the court ruled that combining several tax years into one GST notice is legally impermissible, though fresh notices may be issued lawfully.
The issue was whether accused persons in alleged GST evasion were entitled to bail. The Court held that the seriousness of the offence and electronic evidence justified rejection of bail.
Delhi High Court held that merely because investigator [Enforcement Directorate] doesn t want to arrest the accused, it cannot be said that the accused is entitled to anticipatory bail. Accordingly, anticipatory bail application in cyber fraud dismissed.
Assessees were qualified as companies owning an industrial undertaking within the meaning of Section 72A. Accordingly, the carry forward and set-off of accumulated business losses and unabsorbed depreciation of the amalgamating transport corporations was allowable.
The Court allowed the assessee to seek revocation of GST cancellation and regularise returns after expressing willingness to clear dues. Bank accounts were ordered to be defreezed subject to statutory conditions.
The High Court held that claiming ITC in April for goods received then, though invoiced in March, does not amount to tax evasion. The dispute was held to require reconciliation, not penal action.
The Court quashed rejection of a GST rectification application after finding that reconciliation statements and portal records were ignored and no personal hearing was granted, and remanded the matter for fresh consideration.
The case addressed cancellation of GST registration due to non-filing of returns. The High Court allowed the taxpayer to seek revocation by filing pending returns and paying dues.
The High Court held that continued detention was unnecessary after joint interrogation. Bail was directed following a short extension for further investigation.
