Select the Top Five Judgments reported by CENTAX..!!
1. Where petitioners bank accounts were frozen by separate orders passed under section 83(1), respondents were to be directed to send copies of respective orders for freezing bank accounts of petitioners, and petitioner were at liberty to file objections.
Delhi High Court in Tirupati Overseas vs. Principal Commissioner of GST
(2024) 24 CENTAX 345
2. Where respondent authority passed a non-speaking order denying ITC claim of assessee despite directions issued by HC to consider objections submitted by assessee, same was to be set aside and matter was to be remanded.
Madras High Court in Tvl. Sri Chima Note Book Pvt. Ltd. vs. Assistant Commissioner (ST)
(2024) 24 CENTAX 346
3. Appellate authority cannot set aside adjudicating authoritys refund order without examining taxpayer’s reconciliation statement explaining ITC mismatch between GSTR-2B and GSTR-3B.
Delhi High Court in Kunal Autotech Pvt. Ltd. vs. Union of India
(2024) 24 CENTAX 90
4. Bail to be granted in GST fraud case involving fake invoices and bogus input tax credit where accused was in custody for over 3 years, co-accused were already granted bail, and trial progress was slow, following principle that bail is rule and jail exception.
Punjab and Haryana High Court in Anupam Singla vs. State of Haryana
(2024) 24 CENTAX 330
5. No refund of unutilized ITC if output service exempt from tax.
Gujarat High Court in Empire Foundation vs. Union of India
(2024) 24 CENTAX 334
Warm Regards,
Abhishek Raja Ram
9810638155