The issue was a municipal demand raised without prior notice. The Court accepted the authority’s statement to treat it as a show cause notice and ensure a hearing before any final decision.
The issue was whether interest on enhanced compensation could be spread over earlier years. The Court held it taxable as income from other sources in the year of receipt, subject to statutory deduction.
The issue was whether ITC could remain blocked under Rule 86A for nearly three years. The Court ruled that the restriction must cease after one year and directed unblocking of the credit ledger.
The Court held that petition, ARR processing, and licence fees collected while performing statutory regulatory functions do not constitute taxable supply under GST, leading to quashing of the show cause notice.
The court held that exporters cannot be denied Section 80HHC benefits merely for lack of a consolidated BRC. Consignment-wise bank certificates are sufficient if available on record.
Punjab and Haryana High Court held that bail in fraudulent GST Input Tax Credit allowed since trial is not likely to be completed in near future and detention in lock-up not likely to serve any purpose.
The Court examined whether senior company officials accused of large-scale service tax evasion deserved bail. Holding the alleged ₹55 crore evasion to be a serious economic offence, the Court refused bail, citing gravity and public revenue impact.
The judgment clarified that merely assisting a foreign entity does not amount to arranging supplies between third parties. Without such facilitation, intermediary provisions and related tax demands cannot be sustained.
The High Court held that independent dyeing and processing do not amount to manufacture under the Textile Committee Act. Cess demands were quashed for lack of statutory basis and limitation.
Punjab and Haryana High Court held that bail application in the matter of fake GST input tax credit is allowed since investigation in the case is already completed and petitioner has been suffering from serious ailment. Accordingly, bail granted on medical ground.
