The Madhya Pradesh High Court dismissed a writ petition challenging GST registration cancellation after noting the availability of an appellate remedy before the GST Tribunal. The Court held that the petitioner could not bypass the statutory appeal mechanism.
The case examined whether a lower TDS certificate applies prospectively or for the full year. The Court held it applies to the entire assessment year, negating default and interest liability.
The issue was whether an Assistant Commissioner was competent to pass a GST demand order. The Court held the order invalid due to lack of proper authorization. The key takeaway is that jurisdictional compliance is mandatory for tax orders.
The High Court held that no substantial question of law arose from the ITAT order deleting LTCG additions. It ruled that factual findings based on evidence cannot be disturbed without legal error.
The Court ruled that reversal of ITC after a long delay does not negate interest liability. It emphasized that interest arises from the time of wrongful claim until reversal. Key takeaway: delayed correction does not absolve liability.
The Madhya Pradesh High Court ordered refund of IGST paid on ocean freight, holding that the levy under Notification No.10/2017 was invalid following the Supreme Court’s ruling in Mohit Minerals.
Observing that the charge-sheet had been filed and the maximum punishment under Section 132 was five years, the Court granted bail. It relied on Supreme Court precedent emphasizing that prolonged incarceration and documentary evidence weigh in favour of release.
llegations of forged invoices and wrongful ITC claims did not justify custodial interrogation. The court extended anticipatory bail with strict conditions.
Madhya Pradesh High Court grants anticipatory bail in fraudulent GST ITC case, holding custodial interrogation unnecessary and detention harmful to business.
The court upheld higher VAT by classifying woollen felt components as machinery parts, holding that their exclusive industrial use outweighed textile-based definitions.
