The Court set aside the dismissal of a GST refund appeal, finding the Appellate Authority miscalculated the limitation period. The matter was remanded for fresh consideration with proper hearing.
The Court ruled that deductions could not be denied when ST-15 forms were genuine though stolen, and the assessee had no role in the theft. It held that denying benefit would unjustly penalize the assessee despite compliance with statutory requirements.
The Court ruled that authorities cannot block more Input Tax Credit than what is available in a taxpayer’s electronic ledger under Rule 86A of CGST Rules.
The Court granted bail to an accused in a cement supply fraud case, noting pre-trial incarceration cannot substitute for punishment. The decision considers documentary evidence and completed investigation.
The Court held that extended pre-trial detention would infringe the petitioner’s constitutional right to speedy trial. It relied on Supreme Court rulings emphasizing the need to avoid prolonged incarceration in documentary-based cases. Bail was therefore granted on strict terms.
The Court held that the taxpayer approached without replying to the GST show cause notice. It directed submission of a reply within one week, which the authorities must consider.
The High Court declined anticipatory bail, holding that custodial interrogation was necessary to trace siphoned funds in a large-scale cyber fraud. The decision underscores that anticipatory bail cannot be granted when it may hinder investigation.
The High Court ruled that undisclosed income can be assessed using both search material and other information relatable to it, confirming the ITAT’s interpretation of Section 158-BB.
Punjab and Haryana High Court granted bail to a petitioner accused of availing ineligible GST Input Tax Credit worth Rs. 6.09 crore. The court cited completed investigation, documentary evidence, and absence of custodial interrogation as grounds for bail.
The High Court granted regular bail after finding no misuse of interim bail and noting that all witnesses were officials, reducing risks of interference.
