Tripura High Court granted leave to challenge release of seized gold after noting that confiscation orders had already been upheld by appellate authorities and CESTAT. The Court held that the trial court’s release order prima facie contradicted those finalized confiscation proceedings.
The Tripura High Court stayed GST recovery proceedings after finding prima facie non-compliance with section 169 of the CGST Act regarding service of the adjudication order.
The Tripura High Court stayed a Bar Association resolution and show cause proceedings initiated against an advocate who appeared in court during a boycott call. The Court held that lawyers cannot be restrained from performing professional duties toward clients.
The Court held that taxes paid under GST must be reimbursed under contractual terms. The key takeaway is that proof of payment ensures entitlement to reimbursement.
The Court held that once a revised return is filed, the original return stands obliterated. Ignoring the revised return was treated as a legal error, leading to remand for fresh assessment.
The Court held that bona fide purchasers cannot be denied ITC merely because the supplier failed to deposit GST, applying the reading down principle to Section 16(2)(c).
The issue was whether portal uploading alone amounts to valid service. The Court restrained coercive action, holding that authorities must follow statutory service modes.
The court ruled that genuine purchasers cannot lose ITC because a supplier failed to deposit GST. Section 16(2)(c) must be applied only to fraudulent or collusive cases.
The Court held that penalty proceedings issued six to nine years late under the repealed VAT law were unreasonable and without jurisdiction. It ruled that powers must be exercised within a reasonable timeframe and quashed all notices and orders.
Tripura High Court held that an order accepting bond under section 88 of the Code of Criminal Procedure [CrPC]from the accused doesn’t amount to a grant of bail. Accordingly, the present bail application is disposed of.
