Telangana High Court granted bail in a GST fake ITC case involving alleged wrongful availment of Rs.21.89 crore credit. The Court noted completion of investigation and continued judicial custody while allowing regular bail.
The Jharkhand High Court held that a taxpayer cannot bypass the statutory appellate mechanism merely by alleging non-service of notices. The Court dismissed the writ petition while granting liberty to file an appeal under the GST law.
Relying on the Supreme Court ruling in Glaxo Smith Kline case, the High Court reiterated that GST appeal limitation cannot be extended while granting conditional relief.
The Orissa High Court remanded a GST appeal for fresh adjudication after finding uncertainty regarding service of hearing notices before passing the ex parte appellate order.
The Karnataka High Court held that a complainant under Section 138 of the Negotiable Instruments Act can pursue an appeal as a victim before the Sessions Court. The matter was transferred in light of the Supreme Courts ruling in Celestium Financial.
The Gujarat High Court directed the State Government to reconsider retrospective electricity duty exemption for a charitable trust engaged in hospitals and social services. The Court also restrained recovery of past electricity duty until a decision is taken.
The Bombay High Court held that the Appellate Authority could not reduce transitional credit by relying on MVAT mismatch figures outside the scope of Section 140 of the MGST Act. The matter was remanded for fresh consideration of the transitional credit claim.
Works contracts for government buildings and educational institutions remain a highly litigated area therefore, merely relying upon Form 26AS data and illegal invocation of the extended period of limitation under Section 73(1) of the Finance Act, 1994 was not justified.
The Punjab and Haryana High Court set aside a GST demand order after holding that service through affixation without exhausting other statutory modes violated Section 169 of the CGST Act. The ruling emphasizes strict compliance with notice service requirements before raising tax demands.
The Bombay High Court quashed a GST registration cancellation order after finding that the show cause notice contained no reasons. The Court held that orders lacking reasons violate principles of natural justice and are legally unsustainable.
