Punjab & Haryana HC upheld Section 153C notices, holding the satisfaction note was not belated and limitation objections should first be raised before the AO.
unjab & Haryana HC dismissed the GST writ as delayed, holding unexplained delay and failure to pursue statutory appeal barred relief.
The Court held that repeated summons under Section 70 cannot continue once the inquiry purpose is satisfied and sufficient material is available.
The High Court held that once an NCLT-approved resolution plan comes into effect, claims not included in the plan stand extinguished. It quashed the income tax demand and ordered refund of the recovered amounts with interest.
The High Court granted regular bail in a GST fraud prosecution after noting that the investigation had been completed, the complaint had been filed, and charges had already been framed. It held that the allegations would be tested during trial and that prolonged custody was not warranted at that stage.
The High Court held that Rule 86A permits blocking only of input tax credit actually available in the Electronic Credit Ledger. Negative blocking beyond the available balance was declared unsustainable, while preserving the department’s statutory recovery powers.
The Punjab and Haryana High Court held that a GST order passed without considering the taxpayer’s reply or assigning reasons is a non-speaking order violating natural justice. The Court quashed the order and directed fresh adjudication after a proper hearing.
The High Court granted bail in a GST ITC fraud case after noting that the accused had remained in custody for about four months and the evidence was primarily documentary. The Court found no material indicating a likelihood of evidence tampering or non-cooperation with the trial.
The High Court held that a GST penalty order passed without issuing a prior show cause notice violates Section 75(4) of the CGST Act and principles of natural justice. The penalty was quashed with liberty to initiate fresh proceedings in accordance with law.
The Punjab and Haryana High Court set aside the GST adjudication order on secondment of expatriate employees because relevant CBIC Circular No. 210/4/2024-GST and Instruction No. 05/2023-GST were issued after the order.
