The Court ruled that time spent pursuing a rectification application filed within time must be excluded while computing limitation for a GST appeal. The key takeaway is that bona fide rectification proceedings protect appellate rights.
The High Court found that a GST appellate officer filed a misleading personal affidavit while defending a refund order. The ruling underscores that false or evasive statements to the Court can attract criminal contempt.
Allahabad High Court held that bank not permitted to unilaterally reduce interest rates on Fixed Deposit Receipt [FDR] after issuance of the FDRs. Accordingly, these petitions are allowed and bank is directed to compute interest on FDRs at originally contracted rates.
Allahabad High Court held that toll plaza receipts not mandatory for justifying actual physical movement of goods since e-way bill and tax invoice duly produced. Accordingly, order not justified in the eyes of law.
The High Court closed the writ petition after noting that the GST Appellate Tribunal had been constituted, directing the taxpayer to pursue the statutory appeal without limitation objections.
Emphasizing the gravity of cancellation, the Court intervened where illness prevented compliance. The key takeaway is that genuine hardship can warrant restoration of registration.
The Court annulled a GST adjudication after finding that no proper personal hearing was granted, directing fresh proceedings with due notice and opportunity.
Allahabad High Court granted bail to an accused in a ₹40 crore GST evasion case, citing documentary evidence, absence of criminal history, and procedural delays in trial as key factors.
The Court examined whether diesel used through service providers could escape VAT liability. It held that in the absence of proof of purchases from registered dealers, VAT was rightly levied.
The Court quashed penalty orders where all documents were produced and goods matched invoices. The key takeaway is that procedural lapses alone do not justify penal action.
