GST Registration Cancellation Quashed as SCN Omitting Personal Hearing Date and Time Violates Natural Justice Issue Whether a GST registration cancellation order and underlying show-cause notice are legally sustainable when the notice fails to specify the date and time for a personal hearing as required under Form GST REG-17 and Rule 22. Facts Initiation of… Read More »
Anticipatory Bail Granted for Rs 11.08 Crore GST Fraud Set Aside Requiring Custodial Interrogation Issue Whether the High Court was justified in granting anticipatory bail to a proprietor accused of fraudulently availing Input Tax Credit (ITC) worth Rs. 11.08 crores without actual supply of goods when custodial interrogation was required by the Revenue. Facts The… Read More »
Higher Secondary School Lacking Section 12A Registration Cannot Claim Municipal Property Tax Exemption Issue Whether a higher secondary school can claim exemption from municipal property tax under Section 136 of the Chhattisgarh Municipal Corporation Act, 1961, by relying on a Section 12A registration certificate belonging to a separate legal entity or institution. Facts Property Tax… Read More »
Anticipatory Bail Granted to Scrap Trader Accused of Fraudulent ITC Availment Subject to Standard Conditions Issue Whether an applicant apprehending arrest under Section 132 for alleged fraudulent availment of Input Tax Credit (ITC) without actual supply of goods is entitled to anticipatory bail when investigation is ongoing and the applicant cites medical reasons for initial… Read More »