Judgement

Defendants Cannot Deny Transactions After Availing VAT Input Credit; Interest Reduced from 9% to 6%.

HC Upholds Recovery Decree Despite No Delivery Proof; VAT Credit Claim Weakens Defence

The HC held that denying a personal hearing at the initial adjudication stage reflects contravention to the provisions of Section 75(4) of the Act and principles of natural justice.

GST: No Hearing, No Demand; HC Sets Aside ITC Liability Over Natural Justice Violation

The Court restrained GST authorities from taking coercive action against the petitioner for four weeks, holding that recovery cannot be initiated during the statutory appeal.

Bombay HC: Department Cannot Initiate Coercive Action During GST Statutory Appeal Period

Court refuses to interfere, permits tribunal appeal without delay bar, keeps merits open

SC Declines Interference, Allows GST Appeal Without Limitation Objection

The Calcutta High Court restored the application for the refund claim, holding that tax authorities should at least grant a minimum time limit of 15 days to reply to a SCN.

Taxpayers Should Be Granted At Least 15 Days' Time Limit to Respond to SCNs: HC

The court decided to grant bail to Singh, observing that the investigation is nearly completed, as searches have also been conducted.

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HC Upholds Recovery Decree Despite No Delivery Proof; VAT Credit Claim Weakens Defence

GST: No Hearing, No Demand; HC Sets Aside ITC Liability Over Natural Justice Violation

Bombay HC: Department Cannot Initiate Coercive Action During GST Statutory Appeal Period

SC Declines Interference, Allows GST Appeal Without Limitation Objection

Taxpayers Should Be Granted At Least 15 Days' Time Limit to Respond to SCNs: HC

High Court Grants Bail to Accused in GST Fraud Case Involving Bogus Input Tax Credit Claims