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.
5 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
Rajasthan High Court
Where real estate developer received show cause notice and order uploaded on portal without any digital or physical signature and recovery initiated, such unsigned documents lacked statutory authentication under Rule 26(3) and constituted a jurisdictional defect, rendering SCN, order, recovery notice and consequent bank attachment invalid and liable to be quashed
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
Chhattisgarh High Court
Where show cause notice under section 74 did not disclose specific reasons and relied-upon documents were not supplied to petitioner, statutory requirement was not fulfilled and denial of opportunity vitiated proceedings, rendering consequent recovery and bank account attachment legally unsustainable and requiring fresh issuance of show cause notice with specific reasons
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