Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
A writ petition against a show cause notice was entertained because the matter had been pending for years, pleadings were complete, no further factual enquiry was needed, and the notice itself showed that the amount collected as GST matched the amount paid to the Government. On those admitted facts, the Court treated the issue as a pure question of law on the scope of Section 76 of the CGST Act and held that the provision could not be used to demand tax again merely because payment was made through another GST registration of the same assessee in the same State. Section 76 targets non-remittance of tax collected, not double taxation where the revenue has already received the amount.
A writ petition against a show cause notice was entertained because the matter had been pending for years, pleadings were complete, no further factual enquiry was needed, and the notice itself showed that the amount collected as GST matched the amount paid to the Government. On those admitted facts, the Court treated the issue as a pure question of law on the scope of Section 76 of the CGST Act and held that the provision could not be used to demand tax again merely because payment was made through another GST registration of the same assessee in the same State. Section 76 targets non-remittance of tax collected, not double taxation where the revenue has already received the amount.
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