The Court held that there is no provision for deducting GST, incentive advance, or festival advance from retiral dues and directed full payment without deductions.
Holding that GST registration is not confined to individual districts, the Court ruled that the eligibility condition lacked rational nexus with procurement objectives. The clause was struck down as unconstitutional.
Relying on Supreme Court precedents, the Court held that economic offences involving public money cannot be quashed unless no offence is disclosed. The petition was dismissed for lack of exceptional grounds.
The High Court granted bail in a ₹35 crore GST evasion case, noting the petitioner’s voluntary deposit of ₹1.25 crore and medical grounds, subject to strict conditions.
The High Court ruled that LTC involving foreign travel is not exempt under Section 10(5) and TDS must be deducted under Section 192. The appeal was dismissed as no substantial question of law arose.
Delhi High Court held that prior testimony inadmissible under section 33 of the Indian Evidence Act, 1872 since prosecution didn’t prove that witness is unavailability for post charge cross-examination. Accordingly, appeal is dismissed.
The Court quashed the TPO’s order after finding that copies of agreements relied upon were not supplied, holding that denial of such documents violated the taxpayer’s right to defend.
The Court directed refund of recovered GST demand, holding that recovery should not continue once appeal intention was intimated under Circular No. 224/18/2024-GST, subject to retention of statutory pre-deposit.
The Court quashed assessment and appellate orders for denying exemption on technical grounds. It emphasised that appellate proceedings are a continuation of assessment and must rectify errors.
The Court refused pre-arrest bail after noting admissions and central involvement in alleged GST evasion of over ₹20 crore. It held that economic offences require strict scrutiny and custodial interrogation may be necessary.
