The High Court ruled that defaults arising from a Chartered Accountant’s actions are attributable to the taxpayer. Alleged misappropriation by the consultant does not invalidate GST demand orders.
The High Court ruled that Rule 86A cannot be invoked to block ITC beyond the balance available in the electronic credit ledger. Negative blocking was held to be without jurisdiction.
The High Court examined whether proceedings under Section 138 NI Act could be quashed on the plea that cheques were issued as security. It held that such a defence involves disputed facts and must be tested at trial.
The High Court declined to waive the mandatory pre-deposit requirement for entertaining a VAT appeal. It held that financial hardship was not established and statutory conditions under the HVAT Act must be complied with.
The High Court refused bail in a GST case involving allegations of operating multiple non-existent firms to pass on fake ITC worth over ₹315 crore, holding that economic offences warrant a strict approach.
The court held that GST laws form a complete code for tax evasion offences. Parallel prosecution under the IPC was quashed to prevent double jeopardy.
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.
