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
Chhattisgarh High Court
Where petitioner and respondent No.2 quoted identical rates for meal supply tender and petitioner's bid was rejected amid GST ambiguity, subsequent post-bid offer and allegations of delay or unpaid dues did not establish illegality, arbitrariness, or breach of tender terms, as judicial review under Article 226 is limited to ensuring fairness and process, not to revisiting merits or contract disputes
Allahabad High Court
Where GST demand and penalty proceedings for alleged fake ITC based on MIS Portal and e-way bill analysis were initiated and prosecution regime was available under GST law, parallel prosecution and cognizance under BNS for same facts could not continue, so charge sheet and cognizance order in BNS proceedings were quashed in view of primacy of special statute
Supreme Court
Where writ petition challenging SCN was rendered unnecessary in view of Supreme Court's decision in Gameskraft Technologies, assessee was relegated to appear before Assessing Officer and avail statutory appeal against any adverse assessment order GST : Where final assessment order was passed despite interim protection against coercive action, since statutory remedy of appeal had become available, assessee was relegated to appellate authority with liberty to raise all contentions including revaluation and pre-deposit