The Court ruled that the assessment was invalid because it was passed without a personal hearing. The matter was remanded for reconsideration with directions for proper notice and hearing.
The Court held that further custody was unnecessary as allegations of fraudulent ITC were yet to be adjudicated and evidence was documentary. Bail was granted with conditions.
The Court held that the impugned GST notice and adjudication orders suffered from multiple legal defects and quashed them. Authorities can issue a fresh notice, with limitation suspended for the contested period.
The Court held that deposits taken during investigation were not duty payments, so Section 11BB did not apply. Interest was payable from the date of deposit at 12%, reinforcing that revenue cannot retain money without authority of law.
Chander Shekher Saini Vs ITO (ITAT Chandigarh) Facts: The assessee, Shri Chander Shekher Saini, is a retired employee who served initially with the Punjab State Electricity Board (PSEB) and, pursuant to restructuring, with Punjab State Power Corporation Limited (PSPCL), a company wholly owned by the Government of Punjab. It is not in dispute that the […]
The Authority held that suppliers of goods cannot issue tax invoices on advances because Notification No. 66/2017 prescribes mandatory timing of tax liability. The ruling clarifies that advances must be documented through receipt vouchers only.
Gauhati High Court held that arrest in fraudulent availment of Input Tax Credit [ITC] cannot be termed as illegal since the arresting authority has complied with all the mandates provided by the CGST Act, 2017 and the BNSS, 2023.
The Authority held that the recipient, though government-controlled, is a registered society and not the Government. The ruling clarified that no exemption applies and ITC is fully available.
The ruling held that ITC cannot be claimed on rent for periods when the supplier was unregistered and invoices were issued late. Only the June 2022 portion qualifies, subject to time-limit conditions.
The Authority held that the applicant’s solid waste management activities fall under Entry 3B and are exempt from GST. It found CKCL to be a Governmental Authority receiving eligible services.
