High Court ruled that a GST order could not survive where SCN did not specify date, time, or venue for personal hearing. Judgment reaffirmed mandatory nature of Section 75(4) of CGST Act.
The Punjab and Haryana High Court set aside a GST demand order after holding that service through affixation without exhausting other statutory modes violated Section 169 of the CGST Act. The ruling emphasizes strict compliance with notice service requirements before raising tax demands.
The High Court ruled that rejecting condonation requests through mere communication without a speaking order is invalid. Authorities must pass reasoned decisions after proper consideration.
The High Court ruled that sales tax exemption retained by an industrial unit was capital in nature because it was granted to encourage investment in backward areas. As a result, the subsidy could not be treated as taxable revenue.
The High Court granted regular bail in a GST evasion case, noting that the arrest memo did not specifically allege fraud or intentional evasion. The offences were triable by a Magistrate with a maximum five-year sentence.
The High Court held that Rule 86A does not permit blocking of input tax credit beyond the amount available in the Electronic Credit Ledger. Negative balance entries were set aside as unsustainable.
The High Court upheld dismissal of a GST appeal where the appellant failed to substantiate reasons for delay. The ruling reiterates that condonation requires proof of sufficient cause, not mere assertions.
The court examined allegations of large-scale fraudulent availment and circulation of ITC without actual supply. Anticipatory bail was refused, holding that serious allegations and an ongoing investigation justified custodial inquiry.
The Court examined whether ITC could remain blocked under Rule 86A beyond one year on the same allegations. It held that continuation or re-blocking without fresh grounds is impermissible, and the blocked credit must be released.
Punjab and Haryana High Court held that transfer of case from Chandigarh to Panaji under section 127 of the Income Tax Act to centralize the assessment of all connected or linked persons at one place is justifiable. Accordingly, the present petition is dismissed.
