While the prosecution alleged a massive ITC fraud involving multiple shell companies, the lack of documentary proof ultimately led the court to favour the bail.
Jharkhand High Court upholds GST ITC time limit under Section 16(4) and validity of GSTR-3B under Rule 61(5), referencing 53rd GST Council recommendations.
Clubbing of clearance values of proprietorship and Pvt Ltd Company for the purpose Excise Duty Assessment was remanded back to Tribunal on the basis of the principle as to whether the order assailed suffered from perversity or not.
Jharkhand High Court held that prosecution under section 276(C)(1) of the Income Tax Act liable to be quashed in absence of any penalty provision against the petitioner.
Jharkhand High Court directs refund of Tax Collected at Source (TCS) by Central Coalfields Ltd. to R.S. Coke Industries (Pvt) Ltd., citing prior case judgment.
Jharkhand High Court disposes of B D Enterprises’ petition against GST Input Tax Credit time limits, aligning with the 53rd GST Council recommendations.
Jharkhand High Court held that the delay in filing the appeal without any condonation of delay application is a defective one and hence appeals dismissed as grossly barred by limitation.
Shiva Kumar Deora vs. Union of India – Jharkhand High Court held that proper officer under GST should not be requiring or forcing or coercing a person so summoned to give statement after office hours.
There was sufficient evidence collected by the respondent Enforcement Directorate to prima facie come to the conclusion that assessee were actively involved in the offence of Money Laundering as defined in Section 3 of the PMLA.
Learn how the Jharkhand High Court ruled on interest for late GST returns, why liability disputes matter, and the impact on East India Udyog Ltd.
