The court halted enforcement of a GST demand after finding that seized documents and a computer were not returned, denying a fair hearing and effective defence.
The Appellate Tribunal held that insolvency proceedings cannot be revived once the entire default amount claimed in Part IV is paid. Disputes limited to pendente lite interest were held insufficient to restart CIRP.
The High Court quashed a GST demand where part of the liability arose from belated ITC and part from return mismatch, directing fresh adjudication in light of retrospective statutory amendments.
The appellate tribunal upheld rejection of a resolution plan where balance sheets lacked details and assets were valued at NIL. The ruling affirms that plans must be supported by transparent and credible financial disclosures.
The Tribunal dismissed the appeal after finding that bank records, agreements, and admissions established benami elements. Procedural objections were held insufficient to override substantive findings.
The Supreme Court held that reassessment notices cannot be issued if limitation had expired under the old regime. The ruling affirms that the first proviso to Section 149 prevents retrospective reopening of assessments.
The Supreme Court restored bail to one accused after noting prior custodial interrogation, while permitting limited custody of the other. The ruling balances procedural compliance with individual circumstances in GST-related offences.
The Supreme Court refused to condone a 237-day delay and dismissed the SLP, also holding that the case lacked merit. The ruling underscores strict scrutiny of delay condonation.
The High Court held that delayed filing of Form 10B is a procedural lapse and does not justify denial of charitable exemption. Trusts otherwise compliant with audit requirements remain eligible for Section 11 benefits.
The High Court declined to entertain a writ challenging GST on mining royalty, holding that an effective appellate remedy was available. The petitioner was directed to pursue the statutory appeal.
