Delhi High Court held that gains from legal transaction emanating from an illegal act would still be construed as “proceeds of crime” under the Prevention of Money Laundering Act, 2002. Thus, profits from artificially elevated share price qualifies as proceeds of crime and hence attachment justifiable.
Telangana High Court held that order passed under GST without considering grounds urged by the petitioner is not sustainable. Accordingly, order set aside and matter remitted back for fresh consideration.
Gujarat High Court permits furnishing of pending GST returns, in the matter of cancellation of GST registration due to non-filing of return for continuous period of six months, since substantial amount of outstanding tax with interest and late fees already deposited.
Since prolonged detention of assessees accused of ITC fraud was unjustified, given the documentary nature of evidence and completion of investigation. Applying the settled principle that bail is the rule and jail the exception
Blocking Input Tax Credit under Rule 86A without recording written reasons to believe is illegal, as per Allahabad High Court, reinforcing procedural safeguards in GST.
Kerala High Court held that declaring income and paying tax under Income Tax Act does not preclude action under the Benami Transactions Act, as both operate independently.
Since issuance of multiple show cause notices and orders for the same tax period under the TGST/CGST Acts was contrary to law and administrative propriety. therefore, in light of the State’s assurance and Circular No. LIV(2)/33/2025 dated 14.10.2025 introducing a Standard Operating Procedure (SOP) for rectification under Section 161 of the TGST Act
The Court directed the customs authority to complete the remanded adjudication within four weeks after prolonged inaction following a previous remand order.
The Madras High Court directed reassessment of GST interest, holding that tax already paid before notice issuance must be considered while computing interest under Section 39.
The Court directed reconsideration of a GST demand after finding that the taxpayer’s reply was not fully evaluated in confirming an ITC discrepancy.
