The High Court granted a second opportunity after finding that assessment orders were passed without reply, as notices were sent to an old employee’s email ID.
The Court held that bona fide purchasers cannot be denied ITC merely because the supplier failed to deposit GST, applying the reading down principle to Section 16(2)(c).
The High Court denied bail, holding that serious allegations of loan diversion through shell entities were supported by bank records and witness statements. The petitioner failed to satisfy the twin conditions under Section 45 of the PMLA.
The High Court granted a post-decisional hearing after finding that a proper Chartered Accountant’s certificate with UDIN was not filed before the appellate authority. The matter was remanded for fresh consideration with liberty to submit relevant documents.
High Court held that compensation received for termination of trademark rights in AY 1997-98 was a capital receipt. Since Section 28(va) was inserted prospectively from 01.04.2003, it could not apply to relevant year.
The High Court ruled that mud engineering services and related chemicals supplied under a drilling contract are naturally bundled and constitute a composite supply under GST. Separate invoicing does not alter the integrated nature of the contract.
Relying on the retrospective insertion of Section 16(5), the Court quashed orders reversing ITC as time-barred. The Department was restrained from proceeding on limitation grounds.
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.
