The Court declined to entertain the writ petition challenging a GST show cause notice and adjudication order, holding that the petitioner had an effective appellate remedy under Section 107 of the CGST Act.
The Court held that an Assessing Officer’s quasi-judicial decision cannot attract disciplinary action merely because another view was possible. Absence of mala fides or lack of integrity defeated the misconduct charge.
The Court held that cancellation of GST registration for procedural non-compliance should not permanently deprive a taxpayer of business operations when the defaults can be remedied through statutory compliance.
The Madras High Court stayed the operation of a GST assessment and demand relating to seigniorage fee. The Court held that further action should await the Supreme Court’s decision on the same legal issue.
The Court granted bail after taking note of the petitioner’s extended incarceration and the lack of criminal antecedents. It held that continued detention was not warranted at that stage.
The Court quashed a GST assessment order passed ex parte and remanded the matter for fresh adjudication, holding that the petitioner should be given another opportunity to present its case.
The Allahabad High Court declared the arrest illegal after noting deficiencies in the arrest memo and the absence of a CBIC-DIN on the grounds of arrest. The petitioner was ordered to be released forthwith.
The Andhra Pradesh High Court held that depositing money into the electronic cash ledger does not discharge GST liability. Tax is treated as paid only when the amount is debited and appropriated to the Government account, making interest payable for the delay.
The Court held that allegations of organized tax evasion are covered by the exception in CBDT Circular No. 5/2024 and therefore cannot be dismissed solely on the ground of low tax effect.
The Delhi High Court held that expenditure on gifts, boarding, and lodging incurred for a General Body Meeting was allowable under Section 37. The Court ruled that expenses incurred to fulfill statutory obligations constitute business expenditure.
