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.
Relying on Supreme Court precedents, the Court held that economic offences involving public money cannot be quashed unless no offence is disclosed. The petition was dismissed for lack of exceptional grounds.
The High Court granted anticipatory bail in a GST fraud case, noting that the allegations were primarily supported by documentary and digital evidence already seized. Custodial interrogation was found unnecessary.
The High Court denied bail, citing the applicant’s significant and instrumental role in the alleged bribery conspiracy. Prior rejection and gravity of offence weighed against release.
