The Court held that the matter was already settled by an earlier decision on identical facts. It extended the same relief, emphasizing consistency in judicial rulings.
The Court held that input tax credit cannot be denied solely because the selling dealer failed to deposit tax without examining the genuineness of transactions. The matter was remanded for reconsideration of whether the assessee discharged its burden of proof.
The Court held that input tax credit can be claimed regardless of the month of purchase. It ruled that the amendment to Section 10(3) is clarificatory and applies retrospectively.
Karnataka High Court held that pigmy agents employed by the Bank can never be treated as business facilitators and qualifies as employees of the Bank and hence commission paid to pigmy agents is clearly exempt from levy of GST in terms of Sl.No.1 of Schedule III. Accordingly, writ petition is allowed.
The Court held that the present case was identical to an earlier ruling and could not be distinguished. It disposed of the appeal in line with the prior judgment, ensuring consistency in decisions.
The issue involved denial of a personal hearing despite a specific request. The Court ruled that failure to provide such an opportunity violates statutory provisions and requires the order to be set aside.
The issue was whether ITC can be denied if suppliers fail to deposit tax. The Court held that bona fide purchasers cannot be penalized, and action must be taken against defaulting suppliers.
The Court held that cash is not covered under the term “things” in Section 67(2). Seizure of currency was declared without authority of law.
The court set aside GST orders after finding both original and appellate proceedings were effectively ex-parte. It held that the taxpayer must be given an opportunity to reply to the show cause notice before adjudication.
The Court directed the jurisdictional authority to consider the delay condonation request after PAN transfer. It held that the application must be decided in accordance with law.
