The Court held that there is no provision for deducting GST, incentive advance, or festival advance from retiral dues and directed full payment without deductions.
The Court granted bail noting the offence is triable by a Magistrate, carries a maximum five-year sentence, and is based on documentary evidence. Absence of risk of tampering weighed in favour of release.
The Court set aside the remand order after finding legal infirmities in compliance with arrest safeguards under the CGST Act. It held that failure to properly furnish written grounds of arrest rendered the remand unsustainable.
The High Court quashed an adjudication order as the notice was served only electronically after GST registration cancellation. Physical service under Section 169 was held mandatory.
Allahabad High Court held that limitation cannot run from mere portal upload of an ex-parte order. The appellate authority must reconsider limitation where no proper communication was made.
The High Court held that Rule 86A merely creates a lien to secure revenue interests and does not amount to recovery of tax. Blocking of ITC was upheld where authorities recorded reasons to believe fraudulent or ineligible availment.
The Court ruled that liability under Section 93 does not permit tax determination against a deceased proprietor. The impugned orders were quashed with liberty for fresh proceedings.
Relying on apex court precedents, the High Court ruled that ordinarily bail should be granted in CGST cases involving documentary evidence and limited punishment.
The Court held that time consumed in pursuing a rectification application under Section 161 must be excluded while computing limitation for filing a statutory appeal. Appeals dismissed as time-barred were restored for decision on merits.
PCIT Vs Sandeep Chandak (Allahabad High Court) These income tax appeals arose from a common order dated 02.01.2017 passed by the Income Tax Appellate Tribunal (ITAT), Lucknow, for the Assessment Year 2014–15, by which penalties imposed under Section 271AAB of the Income-tax Act, 1961 were set aside. The appeals before the Allahabad High Court were […]
