Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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The HC dismissed the petitioner's criminal petition seeking to quash proceedings under Section 132(6) of the CGST Act, 2017 for fraudulent ITC availment. The court found that statements on record revealed the petitioner actively managed GST filings and invoice generation for multiple entities, including bogus invoices without actual goods movement, establishing prima facie involvement in the fraudulent scheme. The challenge to summons validity failed as the cited instruction was issued after the summons in question, precluding retrospective application. The court held that adjudication based solely on investigating officer statements and existing departmental penalty were matters for trial determination. Applying Section 482 Cr.P.C. principles, the HC declined premature interference given incomplete contested facts requiring full examination before the trial court.
The HC dismissed the petitioner's criminal petition seeking to quash proceedings under Section 132(6) of the CGST Act, 2017 for fraudulent ITC availment. The court found that statements on record revealed the petitioner actively managed GST filings and invoice generation for multiple entities, including bogus invoices without actual goods movement, establishing prima facie involvement in the fraudulent scheme. The challenge to summons validity failed as the cited instruction was issued after the summons in question, precluding retrospective application. The court held that adjudication based solely on investigating officer statements and existing departmental penalty were matters for trial determination. Applying Section 482 Cr.P.C. principles, the HC declined premature interference given incomplete contested facts requiring full examination before the trial court.
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