The Court declined bail after finding prima facie material showing active involvement in an alleged illegal coal levy network. The ruling underscores a stricter approach to bail in serious economic offences.
The Tribunal held that documented WhatsApp communications established counsel’s negligence and the assessee’s due diligence, justifying condonation of delay. The matter was restored for fresh adjudication to ensure substantial justice.
The High Court closed the writ petition after noting that the GST Appellate Tribunal had been constituted and was operational. Taxpayers were allowed to file statutory appeals without limitation objections.
The Court held that assessment orders under Section 62 stand deemed withdrawn where returns and dues are filed within extended timelines. Delays were condoned, subject to payment of interest and late fees.
The High Court quashed denial of ITC for FY 2019–20 made under Section 16(4). Authorities were directed to reconsider the claim in light of Section 16(5) after granting a hearing.
The ITAT held that once a resolution plan is approved under the IBC, income-tax proceedings cannot continue. Revenue appeals challenging deletion of additions were dismissed.
The appellate authority held that firefighting installations integrated into a factory are part of immovable property. ITC was denied under Section 17(5) despite their safety function.
The appellate authority ruled that electrical installation works for a new factory form part of immovable property. Since they do not qualify as plant and machinery, ITC was held to be blocked under Section 17(5) of the GST law.
The appellate authority held that interactive flat panel displays are primarily large display devices. Despite embedded computing features, they remain classifiable as monitors under HSN 85285900, attracting 28% GST.
The addition was set aside as no cash was found, traced, or shown to be received by the assessee. Mere suspicion or inference cannot substitute proof under section 69A.
