Delhi High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
9 rulings found
Delhi High Court
Where SCN and penalty proceedings were initiated against legal representative of deceased alleged to have fraudulently availed ITC and IGST refunds, in view of fact that section 93 permitted post-death determination of tax, interest and penalty liability accruing to extent of deceased's estate, investigation and recovery actions were jurisdictionally valid against legal heirs. GST: Where department, after assessee's death, proceeded against legal representative for tax penalty based on alleged fraudulent refunds by deceased, while provisions of section 93(1)(b) was challenged under Article 14 as arbitrary and denying defence, since liability was limited to estate of deceased, representative was not deemed to be a wrongdoer, particularly when effective hearing and appeal safeguards existed; thus, constitutional challenge to Section 93(1)(b) was untenable and was rejected. GST: Amount seized during search could not be retained indefinitely merely on alleged voluntary deposit; Department was required to establish lawful basis for retention/appropriation, furnish complete account of principal and FD interest, and release any amount lacking statutory basis with interest actually earned after reasoned adjudication
Punjab & Haryana High Court
Where registered person deposited self-assessed tax belatedly and interest was demanded by authority without initiation of section 73 proceedings, waiver of interest under section 128A was not available since circular permitted waiver only where section 73 was invoked, and self-assessed tax interest liability under section 50 read with section 75(12) was directly recoverable with no scope for waiver in such cases. GST: Where petitioner sought waiver of interest for delayed deposit of self-assessed tax citing discrimination under Article 14, since benefit under waiver scheme applied only to disputed tax arising from section 73 proceedings and not to self-assessed tax, classification between disputed and self-assessed tax was valid, denial of waiver to petitioner was justified and Article 14 challenge was not sustainable
Madras High Court
Where assessee obtained interim stay against recovery measures initiated following assessment, such stay order only suspended recovery action and did not affect prior blocking of electronic credit ledger, meaning amounts in electronic credit ledger could not be debited for recovery during validity of stay, but order itself did not unfreeze or impact pre-existing ledger blockage. GST: Where electronic credit ledger was blocked after assessment for recovery of dues, such negative blocking fell within recovery modes under Section 79, as its wide ambit covers deduction from money or goods, garnishee action, distraint and sale, and recovery with Collector or Magistrate assistance, whereas Rule 86A deals only with provisional restriction before liability determination, so plea against negative blocking under Section 79 was rejected
Kerala High Court
Where a petitioner claimed denial of opportunity to be heard in assessment proceedings due to internal disputes, health issues and entrustment of portal credentials to counsel, but hearing notices were repeatedly uploaded on GST portal and not acted upon, valid service of notice stood established and responsibility to monitor portal rested with petitioner, so writ petition challenging orders was not maintainable
Patna High Court
Challenge to ex parte GST demand failed where SCN and reminders were issued through portal and registered e-mail, containing specific ITC mismatch figures; petitioner neither categorically denied e-mail receipt nor disclosed correct GSTR-2A ITC, and bare allegations of non-service and denial of hearing lacked credibility. GST: Writ challenging ex parte DRC-07 demand was not maintainable where petitioner failed to avail statutory appeal, voluntarily undertook to pay dues and issued post-dated cheques to secure de-attachment, later dishonoured; having benefited from de-attachment without protest or duress, petitioner was estopped and lacked bona fides to invoke Article 226
Madras High Court
Where company failed to pay self-assessed liability reported in GSTR-1 and went into liquidation, and recovery from company was not possible, joint and several liability was fastened on directors during default unless they proved absence of negligence; so attachment of director’s bank account by garnishee process for recovery of company dues was justified and did not warrant interference at this stage. GST: Where partnership firm’s bank accounts were attached to recover arrears of a company under director liability because a partner was also director of defaulting company at relevant period, subsequent changes in partnership were irrelevant and close family ties among promoters and partners justified action, so firm’s challenge to garnishee communications was not sustainable and writ was dismissed GST: Where one company's bank account was attached for recovery of another company's arrears, given common promoters and directorship swaps among family members across entities and evidence suggesting incorporation of petitioner aimed at evasion, lifting of corporate veil was warranted and interference with garnishee attachment was unwarranted, leading to dismissal of writ petitions
Madras High Court
Where a firm’s unchallenged tax dues had crystallised and a partner’s account was attached through a garnishee notice issued under Section 79(1)(c)(i), action against the partner’s bank account was permissible since partners are liable for firm’s dues, and challenge based on Section 83 provisional attachment was unfounded, hence no ground for interference arose
Karnataka High Court
Where sub-contractor filed GST returns belatedly and GST authorities initiated garnishee action for recovery of interest on delayed payment, Single Judge's direction permitting filing or amendments of returns post 01.07.2017 without insisting on interest, penalty or limitation and restraining recovery was unsustainable since liability to interest arises by statutory mandate and cannot be waived or reduced in absence of specific provision GST: Where a sub-contractor executed works under contracts entered before GST rollout, reimbursement of incremental GST liability due to regime change arose solely between contracting parties and could not bind tax authorities, and statutory provisions for levy and collection of GST could not be altered by contractual terms, making any reimbursement direction enforceable only against employer and not against tax authorities
Madras High Court
Where petitioner initially discharged GST at a lower rate and later paid differential tax after departmental intimation regarding higher tax rate, liability to pay interest for belated tax payment arose under determination and recovery framework, and obligation to pay interest subsisted irrespective of subsequent payment or willingness to pay in instalments, rendering recovery of such interest under determination and recovery provisions fully justified. GST: Where petitioner initially discharged GST at a lower rate and later paid differential tax after departmental intimation regarding higher tax rate, interest on delayed payment remained payable under determination provisions and reference to extended period in DRC-01 and DRC-07 would not invalidate proceedings; matter required reconsideration of petitioner’s reply in light of business nature for a fresh order