Allahabad HC grants bail to accountant Gaurav Tomar in a ₹180 crore fake GST ITC scam, citing parity with co-accused, documentary evidence, and Supreme Court bail precedents.
The ITAT confirmed that the stamp duty value on the agreement date should be used for tax calculation, not the registration date, when part consideration is paid electronically beforehand.
Karnataka High Court held that the Rs.25 lakh addition towards gross profit was unsustainable, as the Assessing Officer and Tribunal failed to provide a rational basis for estimation, despite proper books of account and explanations regarding exchange rate fluctuations.
Madras High Court held that cancellation of GST registration cannot be absolute; revival is possible with conditions like freezing the Electronic Credit Ledger for six months.
Court quashed the impugned GST order of Rs. 6.26 lakh for FY 2019-20, granting the petitioner 30 days to file a reply and directing the Adjudicating Authority to conduct a personal hearing before passing a reasoned order.
The Delhi High Court ruled that a technical limitation on the GST portal is no ground to deny a taxpayer’s rightful Input Tax Credit (ITC) re-credit. The Department must use manual intervention to credit the amount if the automated system fails, resolving a dispute over Rs. 23.32 lakh in tax credit.
A Delhi High Court ruling affirms that tax authorities cannot cancel a GST registration with retrospective effect from the date of initial registration unless the intention for retrospective cancellation is clearly stated in the Show Cause Notice (SCN).
Chhattisgarh High Court upheld the recovery of GST dues from Shivam Metallurgicals’ Electronic Credit Ledger (ECRL) under Section 79(1)(a) after the assessee failed to pay the demand within the stipulated time.
Jharkhand High Court sets aside a GST appeal rejection based on ‘non-receipt of certified copies,’ deeming it ‘hyper technical.’ Appellate authority must now decide the case on merits.
Bombay High Court condones 81-day delay by Institute of Actuaries of India in filing Form 10BB, holding denial of exemption unjust for minor procedural lapse.
