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Sessions Court: Granting application will ultimately cause interference in the investigation which is beyond the purview of sec. 438 of Cr.P.C. Not only this but very purpose and object of investigation is likely to frustrate.
Rohan Robert Pillai vs State of Maharashtra
(2022) TaxCorp(IDT) 6792 (SC)
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Sessions Cour: The investigation is now concluded and other accused have been enlarged on bail.
Yogeshbhai Nagindas Vora vs. The State of Gujarat
(2022) TaxCorp(IDT) 6791 (SC)
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Sessions Court: Economic offences such as tax evasion, money laundering, etc. affect the economy of the country and are considered grave in nature, considering the case in hand.
Vikram Bhanwarlal Purohit vs. The State of Maharashtra & Ors.
(2022) TaxCorp(IDT) 6790 (SC)
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In the present case, there is no duty cast on the Union to refund 100% of CGST.
HERO MOTOCORP LTD Vs UNION OF INDIA & ORS
(2022) TaxCorp(IDT) 6786 (SC)
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All questions of law decided by the respective High Courts concerning Section 140 of the Central Goods and Service Tax Act, 2017 read with the corresponding Rule/Notification or direction are kept open.
UOI vs Filco Trade Centre Pvt Ltd
(2022) TaxCorp(IDT) 6643 (SC)
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When the purchaser happens to be the State, it would be not fair or reasonable to expect it to accept the bid of the lowest bidder, unless it decides to not accept the bid of the lowest bidder for reasons which are fair and legal.
Union Of India & Others Vs Bharat Forge Ltd. & Another
(2022) TaxCorp(IDT) 6595 (SC)
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Sessions Court: In the present facts and circumstances, the allegations that input tax credit is of Rs. 9.73 crore and output tax credit is Rs. 8.20 crore i.e. more than Rs.5 crore then, it is cleared that the offence is cognizable and non bailable.
Pushkar Rajendra Wangikar vs State of Maharashtra
(2022) TaxCorp(IDT) 6470 (SC)
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Sessions Court: Petitioner cannot be granted blanket protection for the reason that Petitioner, though being a sleeping partner has prima facie committed offence.
Maheshbhai Vrujilal Doshi vs. The State of Gujarat
(2022) TaxCorp(IDT) 6372 (SC)
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Revenue is duly empowered to provisionally release the seized goods, if the requirements of section 67 (6) of the CGST Act read with rule 140 of the CGST Rules are satisfied.
Union of India & Ors. vs. Palak Designer Diamond Jewellery
(2022) TaxCorp(IDT) 6328 (SC)
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Unless there was a change in the circumstances, it was not open for JC to pass another order of provisional attachment, after the earlier order of provisional attachment was withdrawn considering assessee’s representations.
Radha Krishna Industries vs. State of Himachal Pradesh & Ors.
(2022) TaxCorp(IDT) 6327 (SC)
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While the impugned notifications are validly issued u/s 5(3) and 5(4) of IGST Act, it would be in violation of Section 8 of the CGST Act and the overall scheme of the GST legislation.
Union of India vs Mohit Minerals Pvt Ltd
(2022) TaxCorp(IDT) 6255 (SC)
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Wherever a statute specifies or regulates the interest, the interest will be payable in terms of the provisions of the statute.
Union of India & Ors. Vs Willowood Chemicals Pvt. Ltd. & Anr.
(2022) TaxCorp(IDT) 6130 (SC)
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Petitioner has deposited Rs. 100 crores and vows to make deposit of Rs. 100 crores in 12 weeks.
Vinay Kant Ameta vs UOI
(2022) TaxCorp(IDT) 6050 (SC)
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The State would be entitled to recover the amount of costs, after making payment to the writ petitioner, directly from the person/s responsible for this entirely unnecessary litigation.
Assistant Commissioner (ST) & Ors Vs. Satyam Shivam Papers Pvt. Limited & Anr.
(2022) TaxCorp(IDT) 5813 (SC)
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SC - SLP Dismissed - HC had directed Revenue to sanction refund towards the IGST paid in respect of ’Zero Rated Supplies’ made vide the shipping bills.
UOI vs. Awadkrupa Plastomech Pvt. Ltd.
(2021) TaxCorp(IDT) 5190 (SC)
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A new form be introduced to reflect in the GST return, figures of revenue generated out of services provided to Non NTOR.
Pradeep Goyal vs. Union of India & Ors.
(2021) TaxCorp(IDT) 4750 (SC)
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Amnesty Scheme itself lies in the realm of a policy intervention by the Union Government. The terms on which the Amnesty has been granted are hence matters of policy.
Satyakam Arya vs. UOI & Anr.
(2021) TaxCorp(IDT) 4717 (SC)
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Assessee is permitted to file TRAN-01 either electronically or manually on or before December 09, 2019 and Revenue is directed to accept assessee’s claim.
Nodal Officer Delhi State GST Department vs. Aagman Services Pvt. Ltd. & Ors.
(2021) TaxCorp(IDT) 4552 (SC)
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The levy of GST on Ocean Freight results in Double Taxation and in the case of a composite supply, tax cannot be levied on Ocean Freight.
Union of India vs. Mohit Minerals
(2021) TaxCorp(IDT) 4543 (SC)
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Short circuiting this should not become a ruse for flooding this court with petitions which can, should and must be addressed before the competent fora.
Devendra Dwivedi vs UOI & Ors
(2021) TaxCorp(IDT) 4542 (SC)
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