High Court ruled that Rule 86A does not permit blocking of input tax credit beyond what is available in the electronic credit ledger. Negative balances were held unsustainable, with authorities directed to use statutory recovery provisions instead.
The High Court set aside a GST detention order after finding that it was issued on the same day as the show cause notice, violating natural justice.
The Court upheld GST tax and penalty where multiple goods were transported without invoices or E-way bills. Subsequent production of documents at the appellate stage was held insufficient to cure defects found during inspection.
The Court refused to quash GST recovery notices after noting that the adjudication order had been upheld in appeal and never challenged further. The ruling confirms that recovery can proceed once appellate remedies are exhausted.
The High Court rejected a long-pending challenge, holding that DRI officers are competent to issue show cause notices under Section 28 of the Customs Act.
Court ruled that repayment of sums in cash violates Section 269T and attracts penalty under Section 271E, even when the same sums were treated as income under Section 68 in an earlier assessment.
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.
