The High Court is examining whether medicines and consumables supplied during in-patient treatment are taxable under GST. The case turns on whether such supplies are inseparable from exempt healthcare services.
The court held that money demanded by a public servant was towards property tax arrears and not illegal gratification. Admissions by key witnesses justified refusal to interfere with the acquittal.
The High Court flagged the practice of issuing orders without disclosing the actual officer who passed them. It held that accountability requires clear mention of the decision-making authority in every Customs order.
The Court refused to entertain a writ against an assessment order where an appeal remedy was available. Bypassing statutory remedies was held impermissible.
Issue: No correction made despite ample opportunity. Ruling: Penalty confirmed. Takeaway: Timely rectification is critical to claim bona fide mistake.
The court ruled that tax demands based on notices hidden in non-prominent portal tabs, without real opportunity to respond, are invalid. Authorities must ensure actual notice and a fair hearing before passing orders.
Delhi High Court held that in cases involving multiple parties, the adjudication cannot be done by different Commissionerates, the Adjudicating Authority is fixed on the basis of the jurisdiction which has the highest amount of demand tax.
Karnataka High Court held that clubbing / consolidation / bunching/ combining of multiple tax periods/financial years in a Solitary/Single/Composite Show cause notice issued under Section 73 / 74 of the CGST / KGST Act is illegal, invalid, impermissible and without jurisdiction or authority of law.
Uttarakhand High Court held that order of the Competent Authority granting sanction or approval or refusing to grant sanction or approval u/s 151 of the Income Tax Act of 1961 is neither a revisable order, nor an appealable order.
Karnataka High Court held that levy of interest u/s. 50 of the Central Goods and Services Tax Act, 2017 on delayed filing of return not justified as cash is deposited to Electronic Cash Ledger on or before the due date and the amount towards tax by way of Electronic Credit Ledger was available in the Electronic Credit Ledger.
