The Court held that clubbing multiple tax periods in one composite show cause notice under Section 74 is illegal. All consequential orders and proceedings were set aside with liberty for fresh action.
The High Court ruled that LTC involving foreign travel is not exempt under Section 10(5) and TDS must be deducted under Section 192. The appeal was dismissed as no substantial question of law arose.
The Court directed refund of recovered GST demand, holding that recovery should not continue once appeal intention was intimated under Circular No. 224/18/2024-GST, subject to retention of statutory pre-deposit.
The High Court set aside the adjudication order for FY 2019-20, holding that the benefit of Circular No.183/15/2022-GST cannot be denied where identical errors exist. Authorities were directed to reconsider the matter under applicable GST Circulars.
The High Court quashed the rejection of a university’s Section 10(46) application because no opportunity of hearing was granted. It held that prior exemptions under other provisions do not bar independent consideration.
The High Court set aside the termination of an employee accused of submitting false educational documents, holding that no enquiry or hearing was conducted. The order was found to be stigmatic and punitive, violating principles of natural justice.
The High Court granted a second opportunity after finding that assessment orders were passed without reply, as notices were sent to an old employee’s email ID.
The High Court set aside the discharge of a company director in proceedings under Section 276B, holding that the Trial Court’s finding was common and already overturned for the Managing Director. The matter was remitted, granting liberty to contest involvement in day-to-day affairs.
Karnataka High Court held that refund of accumulated Input Tax Credit in case where the input and output tax are the same is allowed. Accordingly, order is liable to be set aside and refund claim deserved to be allowed.
The High Court held that salaries paid to foreign employees are excluded from GST under Schedule III as they arise from an employer-employee relationship. The IGST demand, interest, and penalty were quashed.
