Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
5 rulings found
Bombay High Court
Where garnishee proceedings and recovery notices were initiated for interest on delayed payment despite petitioner’s pending representations disputing interest liability and computation, and no decision on these representations was made by authority, matter was required to be decided by passing a reasoned order on aforesaid representations, until then, no further recovery steps could be taken
Karnataka High Court
DRC-13 garnishee notices could not be issued against a private limited company, distinct from deceased’s proprietary concern, for recovery of latter’s GST dues; as adjudication orders also failed to consider post-death liability, DRC-13 notices, orders and DRC-07 summaries were quashed, with proceedings restored for fresh decision. GST: GST adjudication orders were quashed where, despite sole proprietor’s death being intimated, authorities failed to examine applicability of Section 93(1)(a)/(b) before proceeding against alleged legal heirs; objection to multiple SCNs for same period was left open for consideration after detailed replies, with proceedings restored for fresh decision
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
Telangana High Court
Recovery of GSTR-1/GSTR-3B mismatch as self-assessed tax under Explanation to Section 75(12) cannot be initiated directly under Section 79 without first issuing DRC-01B notice under Rule 88C or considering taxpayer's response; consequently, such garnishee proceedings were to be set aside
Karnataka High Court
Where registered person paid IGST on transaction initially considered inter- State which was later found to be intra-State requiring CGST/KGST, original authority erred in demanding additional tax, interest, and penalty without proper adjustment or refund, necessitating quashing of demand orders and restoration for fresh adjudication in compliance with statutory provisions and refund rules