Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
The HC granted bail to the proprietor of M/s P.S. Enterprise who was accused of fraudulently availing Input Tax Credit and evading GST payments amounting to crores of rupees. After 54 days in judicial custody (against the mandatory period of 60 days), the Court determined that the primary purpose of the CGST Act is not penal but to recover amounts due to the Government Exchequer. Following precedent in Sanjay Kumar Bhuwalka v. Union of India, which established that monetary payment is the Government's right while arrest is only for statutory violations, the Court granted bail subject to specified conditions, noting that GST officials had sufficient opportunity to interrogate the petitioner.
The HC granted bail to the proprietor of M/s P.S. Enterprise who was accused of fraudulently availing Input Tax Credit and evading GST payments amounting to crores of rupees. After 54 days in judicial custody (against the mandatory period of 60 days), the Court determined that the primary purpose of the CGST Act is not penal but to recover amounts due to the Government Exchequer. Following precedent in Sanjay Kumar Bhuwalka v. Union of India, which established that monetary payment is the Government's right while arrest is only for statutory violations, the Court granted bail subject to specified conditions, noting that GST officials had sufficient opportunity to interrogate the petitioner.
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