The Supreme Court quashed the removal of a Mathadhipati after finding that relied-upon documents were not properly supplied and the enquiry process violated principles of natural justice. A fresh enquiry was ordered through an independent mechanism.
The High Court upheld the ITAT’s restriction of disallowance to 6% of alleged bogus purchases, holding that similar issues involving the same accommodation entry group had already been decided in earlier cases.
The Supreme Court took up a challenge to Section 16(2)(c) of the CGST Act where ITC was denied despite tax having been paid by the immediate supplier. The case raises the issue of whether a recipient can be penalized for alleged default by a supplier further up the supply chain.
The Supreme Court examined whether online gaming platforms offering skill-based games can be treated as suppliers of actionable claims arising from betting and gambling. The case also involved challenges to GST demands, valuation rules, and the constitutional validity of various GST provisions.
The Supreme Court stayed an Allahabad High Court judgment that held mere uploading of GST orders on the portal does not automatically start limitation for appeals. The dispute concerns the meaning of “communication” under Section 107 of the GST law.
The Court held that a bail condition linked to tax and penalty amounts that were yet to be determined was vague and unenforceable. Security of disclosed assets was accepted in its place.
The case concerned a penalty order arising from alleged quantity discrepancies and missing supporting documents. The Supreme Court upheld the High Courts view that factual issues should be examined by the appellate authority rather than through writ proceedings.
The Supreme Court ruled that vicarious liability under the NI Act cannot arise solely from holding an office in a society or company. The key test is whether there is specific material showing involvement in the conduct of the entity’s affairs and the transaction in question.
The Supreme Court held that disclosure of hash value and expert certification under the Bharatiya Sakshya Adhiniyam has a rational nexus with ensuring authenticity and integrity of electronic records.
The Supreme Court ruled that a decree passed without deciding maintainability and jurisdiction issues cannot be executed. It held that absence of judicial reasoning rendered the decree void and unenforceable.
