The Tribunal held that the Corporate Debtor’s silence and lack of dispute confirmed the existence of debt, resulting in CIRP initiation against the company.
The High Court granted regular bail after finding no misuse of interim bail and noting that all witnesses were officials, reducing risks of interference.
Delhi High Court directed CBIC to submit draft amendments as the definition of jewellery and monetary limits are under review, with interim directions possible.
The Court held that a tax demand cannot be sustained solely on a fixed 2:1:3 input-output ratio and must be supported by evidence of suppressed outward supply.
The Madras High Court quashed GST appellate orders passed without personal hearing and remitted the matter for fresh consideration. The petitioner must deposit 10% of disputed tax before the de novo hearing.
The Calcutta High Court held that statutory pre-deposit requirements cannot be retrospectively applied to appeals against penalty-only GST orders. The appeal was remanded for consideration without pre-deposit.
The High Court set aside the rejection of a GST rectification application, noting potential duplication of ITC demand. The matter is remitted to the tax authority for fresh consideration.
The Court held that proceedings under Section 201 were invalid because a binding interim order barred TDS on LTC payments. The ruling confirms that no default arises when deduction is judicially prohibited.
The court held that the extended 30 November deadline for September GST returns applies retrospectively from 01.07.2017, requiring authorities to process ITC claims filed within this period.
Court held that GST proceedings must be treated as closed when tax is paid before SCN and 15% penalty is deposited, leading to quashing of order against petitioner.
