Issues: Whether the account freeze based on transactions exceeding the threshold limit and alleged KYC deficiencies should be removed.

Outcome: The petition was disposed of with directions to furnish supporting and KYC documents for reassessment of the threshold limit and for unfreezing of the account if the documents are found in order; no final adjudication was made on the legality of the freeze.

Issues: Whether anticipatory bail can be granted on the basis of summons issued under Section 70 when no order authorising arrest under Section 69 has been passed or communicated.

Analysis: Anticipatory bail requires a reasonably founded apprehension of arrest. An order under Section 69 of the Central Goods and Services Tax Act, 2017, authorising arrest and communicated to the person concerned, is the foundational jurisdictional requirement for seeking such protection. Summons issued for appearance and production of documents, without an existing order under Section 69 or imminent coercive action, do not establish that requirement.

Conclusion: In the absence of an order under Section 69 authorising arrest, the apprehension of arrest was speculative and anticipatory bail was not warranted.

Issues: Whether payments to non-resident service providers for services connected with oil exploration were taxable under Section 44BB rather than Section 44DA of the Income-tax Act, 1961, and whether deduction of tax at the rate applicable under Section 44BB rendered the assessee an assessee in default.

Analysis: Section 44BB provides a presumptive-tax regime for non-residents providing services or facilities in connection with prospecting for, extraction of, or production of mineral oils. Explanation 2 to Section 9(1)(vii) excludes consideration for a mining project or like project from fees for technical services. The applicable test is the pith and substance of the agreement: services directly associated or inextricably connected with mineral-oil exploration, extraction, or production fall within the mining project exclusion and Section 44BB. The specialised regime under Section 44BB prevails over the general computation mechanism for fees for technical services under Section 44DA where the contractual services satisfy that test. The services in question were directly and inextricably linked to prospecting, extraction, and production of mineral oil, and no infirmity was shown in the first appellate finding applying Section 44BB.

Conclusion: The payments were taxable under Section 44BB and not Section 44DA of the Income-tax Act, 1961. The tax deducted at the Section 44BB rate was correct, and the assessee could not be treated as an assessee in default. The issue is decided in favour of the assessee.

Issues: Whether the impugned publications prima facie defamed the plaintiff and warranted confirmation of interim restraints on their circulation and republication.

Analysis: Applying the principles governing temporary injunctions under Order XXXIX Rules 1 and 2 of the Code of Civil Procedure, the Court found that descriptions portraying the plaintiff as a hawala trader, stock-market manipulator, key figure in criminal activity, or operator of organised crime imputed criminality and were prima facie defamatory. Such material risked reputational injury, prejudging pending matters through trial by media, and prejudicing fair investigation and trial. The plaintiff had approached without delay, had not acquiesced in the publications, and monetary compensation would not adequately remedy the continuing harm. The balance between freedom of speech under Article 19(1)(a) and the rights to reputation, dignity, privacy and fair trial under Article 21 permitted a tailored restraint, while preserving fair and accurate reporting of FIRs, regulatory disclosures, and judicial or statutory orders in accordance with journalistic norms.

Conclusion: The prima facie finding favoured the plaintiff. The existing tailored interim restraints were confirmed against the remaining restrained defendants; compliant reporting of official material remains permissible, and non-compliant material may be de-indexed in accordance with applicable legal guidelines.

Issues: Whether an appeal is validly filed where the statutory pre-deposit is paid after issuance of a defect notice but before issuance of the final acknowledgement.

Analysis: Section 112(8)(b) requires payment of the prescribed pre-deposit. Under the Explanation to Rule 110(4), an appeal is regarded as filed in law only upon issuance of the final acknowledgement. The pre-deposit was paid within the time allowed for rectifying the Registry's defect and before issuance of the final acknowledgement; consequently, the initial absence of pre-deposit did not invalidate the appeal.

Conclusion: The statutory pre-deposit was validly made and the requirement under Section 112(8) stood duly complied with.

Issues: Whether Section 16(2)(c) of the Central Goods and Services Tax Act, 2017, requiring actual payment of tax to the Government for entitlement to input tax credit, is invalid or requires to be read down where the supplier becomes insolvent and fails to remit the tax.

Analysis: Section 16(2)(c), subject to Section 41, makes actual payment of tax on the supply to the Government a mandatory condition for availing input tax credit. The conditions governing input tax credit operate conjointly, and a recipient who avails credit without ensuring that the supplier has paid the tax is not entitled to retain such credit. The provision does not suffer from constitutional or legal infirmity warranting its being read down. An approved resolution plan in the supplier's insolvency proceedings does not dispense with the recipient's independent statutory obligation to satisfy the condition for input tax credit.

Conclusion: Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 is enforceable, and input tax credit is unavailable where the tax charged on the supply has not actually been paid to the Government by the supplier.

Issues: Whether the delay of 1,679 days in filing the first appeal should be condoned and the appeal restored for adjudication on merits.

Analysis: The assessee had pursued rectification of the intimation under Section 143(1) of the Income-tax Act, 1961, and approached the appellate authority after receiving no response. The pursuit of that remedy, together with limitation extensions during the COVID-19 pandemic, established sufficient cause for the delay. The record also indicated that the intimation had assessed the gross receipts without allowing claimed expenditure, although the audit report in Form 10BB had been filed within the due date under Section 139(1) of the Income-tax Act, 1961.

Conclusion: Sufficient cause existed for condonation of delay, and the appeal was required to receive a merits adjudication after permitting necessary documents and an effective hearing.

Issues: Whether health insurance services supplied under MEDISEP Phase-II for Clause A beneficiaries, and the premium received therefor, qualify for GST exemption where the entire premium is paid by the State Government.

Analysis: Sl. No. 40 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 exempts services provided to a State Government under any insurance scheme where the total premium is paid by that Government. The contractual arrangement established that the State Government was a party to the insurance contract and was solely liable to pay the entire premium for Clause A beneficiaries. Under Section 2(93) of the Central Goods and Services Tax Act, 2017, the person liable to pay consideration is the recipient of supply; consequently, the State Government was the recipient, while employees, pensioners and family members were insured beneficiaries. The exemption does not require the Government itself to be the insured person or direct recipient of insurance benefits. Circular No. 16/16/2017-GST dated 15.11.2017 also confirms that insurance services under Government schemes are exempt where the total premium is paid by the Government.

Conclusion: The health insurance services for Clause A beneficiaries are exempt from GST under Sl. No. 40 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, and the corresponding annual premium is not liable to GST, provided the entire premium is paid by the State Government in accordance with the contractual arrangement.

Issues: (i) Whether training services for the NSQF-aligned Junior Software Developer programme supplied by an accredited training body are exempt under Entry No. 69 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017; (ii) Whether the exemption covers the entire course fee collected for that programme.

Issue (i): Whether training services for the NSQF-aligned Junior Software Developer programme supplied by an accredited training body are exempt under Entry No. 69 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

Analysis: Entry No. 69, as revised with effect from 10.10.2024, exempts services supplied by a training body accredited with an NCVET-recognised Awarding Body where the services relate to an NSQF-aligned qualification for which NCVET has approved a qualification package. The training body was accredited with an NCVET-recognised Awarding Body, and the relevant course was an NSQF Level 4 qualification supported by an approved qualification package. The service consequently falls within item (e)(iii) of Entry No. 69.

Conclusion: The training services are exempt from GST under item (e)(iii) of Entry No. 69 with effect from 10.10.2024. This issue is decided in favour of the assessee.

Issue (ii): Whether the exemption covers the entire course fee collected for that programme.

Analysis: The governing accreditation arrangement imposed no cap on the course fee charged for the approved NSQF-aligned programme. The exemption therefore extends to the total fee collected towards that qualifying training, but not to amounts collected for services unrelated to the approved NSQF-aligned qualification.

Conclusion: The entire course fee collected towards the qualifying programme is exempt from GST. This issue is decided in favour of the assessee.

Final Conclusion: Qualifying vocational training supplied by an accredited training body in relation to an NCVET-approved NSQF qualification, together with the full fee attributable to that training, falls within the GST exemption.

Ratio Decidendi: An accredited training body providing services directly related to an NCVET-approved NSQF-aligned qualification is covered by Entry No. 69(e)(iii), and the course fee attributable to such qualifying training shares the exemption.

Issues: (i) Whether the additional evidence comprising bank and depository transaction statements should be admitted under Rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963; (ii) Whether the disallowance of short-term capital loss should be restored for fresh adjudication after admission of the additional evidence.

Issue (i): Whether the additional evidence comprising bank and depository transaction statements should be admitted under Rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963.

Analysis: Rule 29 permits admission of additional evidence where it is necessary for an effective adjudication or where substantial cause exists. The bank and depository statements directly bore upon whether the share purchase and sale transactions had actually occurred and were therefore material to the factual controversy.

Conclusion: The additional evidence was admitted under Rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963.

Issue (ii): Whether the disallowance of short-term capital loss should be restored for fresh adjudication after admission of the additional evidence.

Analysis: Since the newly admitted material had not been examined by the lower authorities, its bearing on the purchase, payment, holding and sale of the shares required factual verification. A fresh examination at the first appellate level, with opportunity to both sides, was necessary before determining the genuineness and allowability of the claimed loss.

Conclusion: The disallowance of short-term capital loss was set aside and restored to the first appellate authority for fresh adjudication on the additional evidence and the entire record.

Final Conclusion: The capital-loss claim requires a fresh fact-based determination after consideration of the complete evidentiary record.

Ratio Decidendi: Additional evidence that is directly material to the factual issue in appeal may be admitted under Rule 29, and where it requires factual examination not undertaken below, the matter should be sent for fresh adjudication.

Issues: (i) Whether service tax was payable on installation of computer systems under Erection, Commissioning and Installation Services for the period preceding 16.06.2005; (ii) Whether service tax under reverse charge was payable on maintenance or repair services received from abroad before 18.04.2006; (iii) Whether Cenvat credit could be denied on grounds beyond those stated in the show-cause notice and for want of nexus with output services; (iv) Whether the extended period of limitation was invocable on the basis of the appellant's financial records.

Issue (i): Whether service tax was payable on installation of computer systems under Erection, Commissioning and Installation Services for the period preceding 16.06.2005.

Analysis: Before 16.06.2005, Section 65(39a) of the Finance Act, 1994 covered installation of plant, machinery or equipment. The statutory expansion expressly brought installation of electrical and electronic devices within the taxable category only from 16.06.2005. Computer systems were electronic devices, and the disputed installation activity fell within the pre-amendment period.

Conclusion: Service tax was not payable on installation of computer systems before 16.06.2005; the demand is set aside in favour of the assessee.

Issue (ii): Whether service tax under reverse charge was payable on maintenance or repair services received from abroad before 18.04.2006.

Analysis: Liability on the recipient for services received from abroad arose under Section 66A of the Finance Act, 1994 only with effect from 18.04.2006. Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 could not independently impose reverse-charge liability for the prior period.

Conclusion: No reverse-charge service tax was payable for the period before 18.04.2006; the demand is set aside in favour of the assessee.

Issue (iii): Whether Cenvat credit could be denied on grounds beyond those stated in the show-cause notice and for want of nexus with output services.

Analysis: The show-cause notice alleged lack of supporting evidence and absence of nexus between the input services and output activity, whereas the credit was rejected on different grounds not notified to the assessee. Further, input service credit could not be denied merely by applying a restrictive nexus requirement where the services formed part of the business and taxable-output activity.

Conclusion: The denial of Cenvat credit is unsustainable and is set aside in favour of the assessee.

Issue (iv): Whether the extended period of limitation was invocable on the basis of the appellant's financial records.

Analysis: The demand was founded on the assessee's financial records, without any positive material establishing suppression of facts or wilful misstatement. Such records did not justify invocation of the extended limitation period.

Conclusion: The extended period of limitation was not invocable; the demand is unsustainable in favour of the assessee.

Final Conclusion: The pre-amendment service-tax levy, the pre-Section 66A reverse-charge demand, the credit denial, and the invocation of extended limitation lacked legal basis.

Issues: Whether a fresh Form 10AB application for registration under section 12AB, following rejection of an earlier application solely for delay, was maintainable and whether the delay in filing it was liable to be condoned.

Analysis: Registration depends upon satisfaction regarding the genuineness of the trust's activities and its compliance with material legal requirements. No statutory bar prevents a trust from making a subsequent application merely because an earlier application was rejected for belated filing or was not appealed. A subsequent registration, if granted, can operate only from the date of the fresh application. The CBDT circular permitted a fresh application where an earlier application had been rejected solely on account of delay, and the subsequently inserted proviso to section 12A(1)(ac) empowered condonation on reasonable cause. Treating the fresh application as non-est or as a collateral attack on the earlier order was therefore contrary to law.

Conclusion: The fresh Form 10AB application was maintainable; the delay in its filing was condoned, and the registration question was remitted for a fresh decision after affording reasonable opportunity.

Issues: Whether the six-month period prescribed by executive circulars for filing a rectification application to avail input tax credit under Section 16(5) could override the substantive statutory entitlement and preclude extension of time.

Analysis: Section 16(5) confers a substantive entitlement to seek input tax credit but does not prescribe a period for making a rectification application. The circulars imposing a six-month period were issued in exercise of executive power and could only provide directory guidance; they could not override or curtail the statutory entitlement. In an appropriate case, Article 226 permits extension of time unless the delay is exceptional. The merits of the rectification claim were left for determination by the jurisdictional authority.

Conclusion: The executive six-month period is directory and cannot defeat the statutory entitlement under Section 16(5); the rejection founded solely on delayed filing of the rectification application could not stand.

Issues: Whether GST is leviable on affiliation fees connected with a school's affiliation to an educational board.

Analysis: The affiliation conditions applicable to schools were treated as pari materia with those applicable to colleges affiliated with universities. Affiliation is a statutory and regulatory institutional arrangement, rather than a supply of service for consideration. In any event, affiliation services fall within the exemption under Entry 66 of Notification No. 12/2017-CT (Rate), including Entries 66(a) and 66(b)(iv).

Conclusion: Levy of GST on affiliation fees is unsustainable; the impugned circular, notice and consequential proceedings cannot stand.

Outcome: The impugned order was set aside and the matter was remanded for reconsideration.

Issues: Whether interest and dividend earned by a co-operative society from deposits or investments with a co-operative bank qualifies for deduction under Section 80P(2)(d) of the Income-tax Act, 1961.

Analysis: Section 80P(2)(d) allows deduction of interest or dividend derived by a co-operative society from investments with another co-operative society. A co-operative bank remains a co-operative society registered under the applicable co-operative societies law. Section 80P(4) excludes a co-operative bank from claiming deduction on its own income; it does not bar a co-operative society from claiming deduction on interest received from a co-operative bank. The decision concerning Section 80P(2)(a)(i) was distinguishable, and the jurisdictional judicial view on Section 80P(2)(d) was applied.

Conclusion: Interest and dividend earned from Surat District Co-operative Bank Ltd. qualify for deduction under Section 80P(2)(d), in favour of the assessee.

Issues: Whether the cash payment towards purchase of immovable property was satisfactorily explained by accumulated foreign earnings and was consequently liable to be treated as unexplained money under Section 69A of the Income-tax Act, 1961.

Analysis: Section 69A of the Income-tax Act, 1961 requires an objective assessment of whether the explanation of the nature and source of unrecorded money is satisfactory. The demonstrated foreign employment and substantial cash salary earnings of the assessee and spouse, accepted remittances from the same earnings, travel history, and absence of material indicating any undisclosed income-generating activity in India collectively provided a credible and financially sufficient source. The absence of customs declarations, encashment records, or an exact historical cash trail could not, in the circumstances, displace the established underlying source merely because each tranche of accumulated savings could not be traced with mathematical precision.

Conclusion: The cash payment was satisfactorily explained from accumulated foreign earnings and could not be assessed as unexplained money under Section 69A of the Income-tax Act, 1961; the finding is in favour of the assessee.

Issues: Whether a complaint for cheque dishonour is non-maintainable because the sole proprietary concern from whose account the cheque was issued was not separately arraigned as an accused, although its proprietor was prosecuted.

Analysis: Section 141 of the Negotiable Instruments Act, 1881 creates vicarious criminal liability where the drawer is a company, firm or association of individuals having an identity distinct from the persons responsible for its business. A sole proprietary concern is not a separate juristic person or an association of individuals; its trade name does not create an existence independent of its proprietor. Accordingly, prosecution of the proprietor is not a case of fastening vicarious liability for an offence by a distinct principal offender. The complaint disclosed the foundational allegations for an offence under Section 138, and no exceptional ground for quashing under the inherent jurisdiction was established.

Conclusion: Separate arraignment of a sole proprietary concern is not necessary where its proprietor is before the Court; the complaint and proceedings are maintainable against the proprietor. The issue is decided against the petitioner.

Issues: Whether expenditure disallowed under Section 14A, computed under Rule 8D, can be added to book profit under Section 115JB.

Analysis: The settled jurisdictional position is that a disallowance calculated under Section 14A cannot, merely on that basis, be adjusted to book profit under Section 115JB. The adjustment permissible under the Explanation to Section 115JB is confined to expenditure relatable to exempt income as determined for that computation and does not incorporate the Section 14A/Rule 8D calculation.

Conclusion: No addition to book profit under Section 115JB can be made on the basis of the Section 14A disallowance computed under Rule 8D; the issue is decided in favour of the assessee.

Issues: Whether relegation to the alternative statutory remedy was justified where the assessment treated payments received by a postgraduate medical student as salary without considering material supporting the claim that they were exempt stipend.

Analysis: Although an efficacious alternative remedy ordinarily makes recourse under Article 226 of the Constitution of India untenable, an exception applies where the impugned order has been made without considering relevant facts and law. The assessment relied solely on information obtained from the University while not addressing the certificate and governmental material relied on by the assessee. Since the character of the payments as stipend or salary was a vital factual question, the assessee had to be afforded an effective opportunity to place supporting documents and germane material before the Assessing Officer.

Conclusion: Relegation to the alternative remedy was unsustainable; the assessee is entitled to a fresh determination after being afforded an opportunity to produce relevant material.