The Court quashed the Section 148A(d) order for not aligning with binding Supreme Court decisions. It directed fresh adjudication following the principles laid down in earlier rulings.
The Court granted bail noting that allegations were primarily based on documentary evidence and investigation was largely complete. It held that further custodial interrogation was not necessary.
The High Court held that Section 206C(1C) applies only to lawful mining arrangements involving lease or licence. It ruled that compounding fees from illegal mining are outside its scope and not subject to TCS.
The Court allowed the taxpayer to seek stay of recovery by complying with CBIC circular requirements. It held that filing an undertaking and making pre-deposit enables protection from recovery. The key takeaway is that statutory conditions must be fulfilled to avail recovery relief.
The case involved allegations of fraudulent ITC through fake invoices. The Court granted bail noting absence of direct evidence showing personal benefit to the accused. The key takeaway is that lack of direct gain can influence bail decisions in economic offences.
Considering the seriousness of the allegations and the prima facie material indicating the applicant’s involvement in the conspiracy to demand illegal gratification, the Court found no ground to grant bail and there were no substantial change in circumstances had been shown.
The High Court held that reassessment proceedings must follow proper procedure when the assessee is deceased. The tax authority must issue notice to the legal representative before initiating proceedings.
The High Court held that a claim for refund of money deposited under a commercial plot allotment scheme arises from contractual obligations. Such disputes must be pursued before a civil court and cannot be decided in writ jurisdiction.
The Court declined to entertain a writ petition challenging GST registration cancellation because statutory remedies under Sections 30 and 107 were available. It directed the petitioner to pursue revocation or appeal under the State GST Act.
The High Court set aside cancellation of GST registration after finding that the show-cause notices did not specify date and time for personal hearing as required under REG-17.
