The Tribunal found a prima facie mismatch between stock and cash sales during demonetisation. The issue was remanded for fresh verification by the Assessing Officer.
The Court granted bail noting that the alleged accountant was not the primary beneficiary of the fraudulent ITC. Custody period, limited punishment, and parity with a co-accused weighed in favour of release.
The High Court quashed a retrospective GST cancellation where the show cause notice did not propose such action, holding that cancellation orders must align with the scope of the notice.
The Tribunal held that an assessment order passed after the assessee’s death, without impleading legal heirs, is a nullity in law. The matter was remanded for fresh assessment in accordance with section 159
The Court held that SIM cards, recharge coupons, and value-added telecom services are not “goods” under the KVAT Act. VAT demands on such receipts were therefore set aside.
The Court accepted that stereo systems installed in e-rickshaws qualify as inputs used in the course of business. Refund of unutilised ITC under the inverted duty structure was directed.
The court examined whether earlier liquidation orders could be recalled in light of a sanctioned revival proposal. It held that recall was justified after the holding company undertook full liability and the Government raised no objection.
The High Court held that arrest made before the time fixed in a statutory appearance notice violated mandatory procedure. The ruling clarifies that such non-compliance renders the arrest infirm, justifying grant of bail.
The issue was whether a company officer could be penalised for abetment of duty evasion. The Tribunal held that in the absence of evidence showing knowledge or intentional aid, penalty under Section 112(a) could not be sustained.
The Tribunal held that customs and excise dues of a company in liquidation cannot be recovered from auction purchasers of its assets. Pre-liquidation liabilities must be settled under the Companies Act, not through recovery from buyers.
