The court held that GST laws form a complete code for tax evasion offences. Parallel prosecution under the IPC was quashed to prevent double jeopardy.
The High Court quashed a Section 122 show cause notice due to jurisdictional issues. The ruling allows the department to issue a fresh notice in accordance with law.
The court flagged a conflict between circular instructions and ground-level officer availability. Final orders cannot be enforced without court approval.
The court held that the Deputy Commissioner had valid jurisdiction under Section 74 due to lawful sub-delegation by the Commissioner. The key takeaway is that administrative orders can validly assign GST adjudicatory functions.
Reassessment was struck down as no satisfaction note by the searched person’s AO was shown. The ruling reiterates that limitation cannot be bypassed through procedural shortcuts.
The Court held that while Section 194H applies to supplementary commission, no tax demand survives once agents have paid tax. Recovery was limited to interest under section 201(1A).
The High Court upheld deletion of additions based solely on unsigned loose sheets seized during search. In absence of independent corroborative evidence, such documents were held to have no evidentiary value.
The Court held that post-amalgamation, the transferor company cannot claim GST refunds. Unutilised ITC must move only through the statutory transfer mechanism, not by refund.
Issue involved whether adjudication fails if cross-examination under Section 138B is not provided. The Court held that cross-examination is mandatory only when specifically sought, and the Tribunal erred by presuming a violation without deciding this factual issue.
The Court held that misclassification of ITC between CGST/SGST and IGST does not result in excess claim if the credit is otherwise admissible. Once the error is rectified through annual returns, no demand can survive.
