The High Court set aside GST registration cancellations because the show cause notices did not propose retrospective cancellation. Authorities must clearly notify taxpayers before taking such action.
The Court allowed bail after observing that the accused had been in custody since November 2025 and the trial involving extensive documentary evidence may take considerable time.
The High Court set aside the cancellation of GST registration because the order was cryptic and lacked reasons or reference to supporting material. The Court held that cancellation orders must reflect application of mind and clearly state the grounds for such action.
The Punjab and Haryana High Court held that authorities cannot block input tax credit beyond the balance available in the Electronic Credit Ledger. Rule 86A allows restriction only on credit actually available at the time of invocation.
The High Court refused regular bail citing serious allegations of breach of trust and forgery involving substantial GST refund transactions. The petitioner’s prior absconding and risk of re-absconding were key reasons for denial.
The High Court granted regular bail in a ₹26.19 crore fake ITC case, noting prolonged custody, documentary evidence, and that the offence is triable by a Magistrate with a maximum five-year sentence.
The High Court held that registration under Section 12A cannot be granted based solely on oral submissions without documentary proof. The matter was remanded for fresh consideration with liberty to produce additional evidence.
The High Court set aside a Section 148 notice issued without following the mandatory faceless assessment procedure under Section 144B. It held that such action was without jurisdiction.
The Court held that Rule 86A does not permit blocking ITC beyond the credit available in the Electronic Credit Ledger. Creation of a negative balance was declared unsustainable.
The High Court dismissed the appeal holding that stock statements forming the basis of overdraft drawing power could not be disowned without contrary evidence. Addition was sustained after opportunities were granted to disprove the statements.
