Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
27 rulings found
Telangana High Court
As discrepancy between order-in-original and DRC-07 summary was rectified during writ proceedings, petitioner was relegated to statutory appeal; liberty was granted to file appeal with delay-condonation application and pre-deposit within two weeks, raising all factual and legal grounds, subject to appellate authority’s satisfaction on delay
Gujarat High Court
Where unregistered coaching institute admitted cash suppression and liability during search and voluntarily paid tax dues post-admission, with no contemporaneous complaint or evidence of coercion, such payment cannot be termed coercive recovery and allegation raised after two years is an afterthought not warranting interference under writ jurisdiction. GST: Where after search petitioner deposited quantified dues voluntarily via DRC-03, issuance of DRC-04 was only an acknowledgment with no prescribed timeline, and payment with interest and penalty concluded proceedings, so later refund claim and coercion narratives were afterthoughts, making rejection of refund plea and delayed DRC-04 issuance legally justified. GST: Where unregistered coaching institute deposited tax, interest and penalty voluntarily during search after quantification based on seized evidence of student count and fees, refund claim was rejected since refund arises only if tax was not payable or paid in excess, and no illegality was found in rejection, making cited circular and case laws inapplicable
Rajasthan High Court
Where during search and seizure proceedings at business and partners' premises, substantial tax was extracted from petitioner via ITC reversal and cash entries before any show cause notice or voluntary acknowledgment, and contemporaneous records or safeguards for voluntary compliance were absent, such payment was not considered voluntary and retention of amount was unsustainable, necessitating refund of recovered amount. GST: Where petitioner claimed interest on refund amount alleging unauthorised recovery during search but investigation was still pending, no show cause notice was issued and no adjudication completed, entitlement to interest was premature, so grant of interest was declined pending final determination of liability after investigation, without prejudice to parties' rights on eventual outcome
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
Madras High Court
Where assessees challenged demands raised invoking extended-period on ground that there was lack of foundational facts in show cause notices, in view of fact that prior communications like scrutiny, audit or inspection had already conveyed requisite reasons and facts, invocation of extended-period was valid; absence of reasons in show cause notice alone was not fatal if jurisdictional facts were discernible from earlier communications or on record, subject to prima facie satisfaction under section 74. GST: Where fraud, wilful misstatement, or suppression is not established, proceedings initiated under Section 74 need not fail but may be converted into Section 73 proceedings; such conversion preserves valid tax demands while excluding consequences dependent on extended-period ingredients. GST: Where central authorities issued consolidated show cause notices spanning multiple years and parties disputed permissibility of such composite notices, consolidated SCNs covering multiple periods were deemed valid, as normal and extended-period demands were not tax-period specific and statute did not prohibit common SCNs for multiple periods GST: Where assessee, on being inspected for multiple years and issued DRC-01A and DRC-01 alleging fraud, non-cooperation, documentation lapses and failures to provide financials, challenged show cause notices as pre-determined, since GST scheme allows communication of reasons throughout proceedings and detailed SCN was intended to enable assessee for rebuttal, writ challenge was not maintainable and merits had to be adjudicated in their own course.…
Madras High Court
Where assessee operated two registrations and department inspection revealed circular transactions and fictitious ITC on non-supplies, such findings prima facie justified invoking extended limitation period under GST for both registrations and challenge to such invocation was untenable as all procedural requirements for Erode registration were duly followed as threshold for invoking extended period under GST regime is lower than previous indirect tax laws GST: Where post-remand DRC-07 orders for Gobichettipalayam were passed without prior DRC-01 show cause notice, such orders were to be set aside for fresh adjudication with opportunity and natural justice, while Erode proceedings that followed proper sequence with DRC-01A and DRC-01 reply suffered no procedural infirmity and were not to be interfered
Kerala High Court
Where consolidated show cause notice and summary was issued under GST covering multiple financial years for demand not involving fraud, binding precedent required separate notices for each period and thus composite notice and summary were found unsustainable and quashed, but fresh notices for each period could be issued subject to exclusion of interim period for limitation computation