The High Court refused to entertain the Revenue’s appeal after holding that the questions raised had already been decided in the assessee’s favour in an earlier judgment involving the same assessment year.
The Karnataka High Court held that criminal proceedings under Sections 447 and 448 of the Companies Act could not continue against a former director who had resigned before the company’s commercial activities began. Finding no specific allegations against him, the Court quashed the proceedings.
The Delhi High Court held that whether coal beneficiation amounts to manufacturing involves mixed questions of fact and law requiring evidence. It declined to quash prosecution for alleged non-compliance with cost audit requirements under the Companies Act.
The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as intermediary services. Holding that the issue required detailed consideration, the Court stayed further recovery proceedings subject to a deposit of Rs.1.80 crore.
The Court held that the delay in e-verification of Form 10B during the pandemic was supported by bona fide reasons. It ruled that denying exemption on technical grounds would cause genuine hardship.
The Court held that producing an accused before a Magistrate in another State without obtaining transit remand rendered the detention illegal. The ruling underscores the mandatory nature of procedural safeguards in GST-related arrests.
The High Court set aside the order rejecting ITC after finding that the taxpayer s case required examination under Section 16(5) of the CGST Act. The matter was remanded for fresh consideration.
The Telangana High Court declined to examine the merits of GST refund rejection orders and directed the taxpayer to avail the statutory appellate remedy. The Court clarified that delay condonation applications should be considered by the appellate authority in accordance with law.
The Telangana High Court refused to entertain a writ petition challenging a GST appellate order due to delay and the availability of an alternate statutory remedy. The Court directed the petitioner to approach the GST Appellate Tribunal within the prescribed window period after complying with the pre-deposit requirement.
The Telangana High Court dealt with a case where a taxpayer’s GST registration was cancelled for non-filing of returns and the subsequent appeal was rejected as time-barred. The Court granted liberty to seek revocation before the proper authority, emphasizing that statutory remedies may still be pursued subject to compliance with legal requirements.
