Punjab & Haryana High Court
For revenue
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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.
3 rulings found
Punjab & Haryana High Court
Arrest of director for alleged fraudulent ITC was upheld where supplier wise particulars contained in five page annexure effectively communicated grounds of arrest, timing discrepancy did not vitiate arrest, Magistrate had ensured legal representation and recorded satisfaction regarding compliance with safeguards and custody was justified considering serious non bailable offence and ongoing investigation
Allahabad High Court
Where competent authority had credible material and recorded adequate reasons showing necessity of arrest for proper investigation and preventing further offences or evidence tampering, arrest for ITC fraud was valid notwithstanding maximum punishment prescribed was up to five years. GST: Where grounds of arrest were duly served, competent authority recorded reasons to believe, and proceedings complied with departmental safeguards, arrest of petitioner was lawful; mere allegations of delayed supply, coercion or procedural irregularities did not warrant habeas corpus relief
Karnataka High Court
Where state GST initiated inquiry against a scrap trader for discrepancies and during pendency, central GST authority commenced a wider investigation and state inquiry was formally transferred, in view of fact that there was no identical liability or overlapping action and designated central authority was competent to proceed, parallel proceedings were not impermissible GST: Where petitioner challenged legality of arrest alleging non-furnishing of written grounds and lack of intimation to relatives, but records showed arrest memo was served with acknowledgment and intimation was given per Guidelines of GST Investigation Wing dated 13-01-2025, arrest action conformed to statutory parameters