The Chattisgarh High Court granted a stay on GST penalty against Ultratech Cement, questioning the use of Section 74 without proven fraud or suppression of facts.
Chhattisgarh High Court rejects bail for Anush Kumar Gangwani in a ₹5.53 crore GST fraud case, citing ongoing investigation and severity of the economic offense.
Chhattisgarh High Court dismisses Educomp’s plea to quash a bank guarantee invocation, citing ongoing arbitration proceedings as the matter’s proper forum.
The Chhattisgarh High Court has granted GTL Infrastructure a stay on a tax demand, allowing it to wait for the Goods and Service Tax Tribunal to become functional to file its statutory appeal.
Chhattisgarh High Court rules cash-in-hand from a preceding year’s balance sheet cannot be taxed as unexplained money under Section 69A in a subsequent year.
Although in the tax statute the limitation was interpreted in strict manner but when the legislature itself had prescribed extended period of time after period of limitation then the Authority ought to have considered such aspect and examined the cause shown by the appellant.
Chhattisgarh High Court held that addition towards unaccounted sales based on estimated production yield is baseless and without any evidence/ material and accordingly is not sustainable in law. Accordingly, appeal of revenue dismissed.
The Chhattisgarh High Court has directed tax authorities to reconsider the pre-deposit conditions for an assessee’s appeal, reducing the monthly payment from Rs 5 lakh to Rs 1 lakh.
No recovery of outstanding GST ( Goods and Services Tax ) demand could be made once a taxpayer deposited the statutory pre-deposit under Section 112(8) of the CGST Act and filed an undertaking to approach the Appellate Tribunal when it become functional.
The Chhattisgarh High Court granted bail to Vinay Kumar Tandan, accused in a Rs. 10.38 crore GST ITC fraud, citing prolonged custody and the ongoing trial.
