Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
28 rulings found
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
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
Calcutta High Court
Where adjudication order was not communicated to petitioner but only to its accountant who failed to relay information, leading to appeal delay until recovery action, dismissal of appeal as time-barred was unjustified since sufficient cause existed and mandatory pre-deposit was paid, warranting condonation of delay and admission of appeal for substantive appellate remedy. GST: Where petitioner learned of recovery only after bank accounts were frozen and payment of mandatory pre-deposit was made before filing appeal, interference was warranted to secure justice as recovery during pendency of appeal after pre-deposit violated statutory scheme, thus delay in filing appeal deserved condonation though garnishee freeze was ordered to continue till disposal of appeal
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
Telangana High Court
Where department prematurely recovered entire confirmed GST demand from petitioner's bank before expiry of second appeal period and subsequently re- credited amount to e-cash ledger, dispute being limited to refund to bank versus e- cash credit, petitioner was granted liberty to apply for refund and application was to be decided expeditiously in accordance with law
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
Madras High Court
Where letters were issued to customers of respective petitioner directing diversion of amounts payable to petitioners towards alleged GST dues before any order-in-original determining liability was passed, such pre-assessment garnishee actions were invalid and unsustainable, with recovery only possible under section 79(1)(c) once liability was crystallized by order-in-original