![Delhi High Court rescinds Arrest of ITC Fraud-Accused Company Director, notes Discrepant Procedure by GST Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/arrest-1.jpg "Delhi High Court rescinds Arrest of ITC Fraud-Accused Company Director, notes Discrepant Procedure by GST Dept [Read Order]")
Delhi High Court rescinds Arrest of ITC Fraud-Accused Company Director, notes Discrepant Procedure by GST Dept [Read Order]
The Delhi High Court recently granted relief to the arraigned director of a company accused of fraudulently availing Input Tax Credit ( ITC ),...
![SCN u/s 74 of CGST Act can be Issued Even if Proceedings Initiated Earlier u/s 73 Were Dropped: Punjab & Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Punjab-Haryana-high-court-CGST-SCN-Taxscan.jpg "SCN u/s 74 of CGST Act can be Issued Even if Proceedings Initiated Earlier u/s 73 Were Dropped: Punjab & Haryana HC [Read Order]")
![GST Appeals without 10% Pre-Deposit are ‘Defective’: Kochi GST Appellate Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-GST-Appeals-GST-Appellate-Authority-Goods-and-Services-Tax-Joint-Commissioner-First-Appellate-Authority-of-Goods-and-Services-Tax-Central-Goods-and-Services-Act-CGST-Act-Income-Tax-Credit-Taxscan.jpg "GST Appeals without 10% Pre-Deposit are ‘Defective’: Kochi GST Appellate Authority [Read Order]")
![CESTAT orders Cross-examination of Material Evidence u/s 9D of Central Excise Act in alleged Fake Invoices case [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chandigarh-Customs-Fake-Invoices-case-under-Central-Excise-Act-TAXSCAN.jpg "CESTAT orders Cross-examination of Material Evidence u/s 9D of Central Excise Act in alleged Fake Invoices case [Read Order]")
S. 16(5) of CGST Allows Delayed ITC for A.Y. 2018-19 to 2020-21 if returns Filed by Nov 30, 2021: Karnataka HC Remands Matter [Rad Order]
In a recent ruling, the Karnataka High Court remanded the delayed Input Tax Credit (ITC) claim matter for reconsideration citing Section 16(5) of the Central Goods and Services Tax (CGST) Act as...
Retracted Confession alone Insufficient to Prove Guilt in Customs Smuggling Cases: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad set aside a smuggling conviction, stating that a retracted confession alone is insufficient to prove guilt in such cases....
![Retracted Confession alone Insufficient to Prove Guilt in Customs Smuggling Cases: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Customs-Smuggling-Cases-CESTAT-smuggling-cases-TAXSCAN.jpeg "Retracted Confession alone Insufficient to Prove Guilt in Customs Smuggling Cases: CESTAT [Read Order]")
Smuggling Convictions Need Corroborative Evidence Beyond Confessions for Legitimacy: CESTAT Acquits Accused [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad has acquitted an individual accused of smuggling, ruling that a conviction for smuggling requires more than just a...
![Smuggling Convictions Need Corroborative Evidence Beyond Confessions for Legitimacy: CESTAT Acquits Accused [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Smuggling-Convictions-Smuggling-Convictions-Need-Corroborative-Evidence-Corroborative-Evidence-Corroborative-TAXSCAN.jpg "Smuggling Convictions Need Corroborative Evidence Beyond Confessions for Legitimacy: CESTAT Acquits Accused [Read Order]")
Prosecution must Prove Guilt Beyond Confession in Customs Smuggling Cases to Influence Verdicts: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad has held that guilt cannot be established solely through confessions stressing the prosecution’s burden of proof in customs...
![Prosecution must Prove Guilt Beyond Confession in Customs Smuggling Cases to Influence Verdicts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Prosecution-Prove-Guilt-Beyond-Confession-Customs-Smuggling-Customs-Smuggling-Customs-Smuggling-Cases-taxscan.jpg "Prosecution must Prove Guilt Beyond Confession in Customs Smuggling Cases to Influence Verdicts: CESTAT [Read Order]")
Separate Penalty on Proprietor Unsustainable when Proprietorship Concern already Penalised for Same Offence: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad has held that imposing a separate penalty on the proprietor of a business concern when the concern itself had already been...
![Separate Penalty on Proprietor Unsustainable when Proprietorship Concern already Penalised for Same Offence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Separate-Penalty-Proprietor-Unsustainable-Proprietor-Unsustainable-Proprietorship-Proprietorship-Concern-Penalised-TAXSCAN.jpg "Separate Penalty on Proprietor Unsustainable when Proprietorship Concern already Penalised for Same Offence: CESTAT [Read Order]")
Challenge against Demand for short payment of GST: Orissa HC Directs to file Appeal u/s 112 of CGST/OGST Act [Read Order]
In a significant case, the High Court of Orissa directed the petitioner to file a GST appeal under Section 112 of Central Goods and Service Tax ( CGST/OGST ) Act, 2017 for the challenge against...
![Challenge against Demand for short payment of GST: Orissa HC Directs to file Appeal u/s 112 of CGST/OGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/GST-Goods-and-Service-Tax-Orissa-HC-Orissa-High-Court-CGST-TAXSCAN.jpg "Challenge against Demand for short payment of GST: Orissa HC Directs to file Appeal u/s 112 of CGST/OGST Act [Read Order]")
![Kerala HC holds Time Limit to Claim GST ITC as 30th November [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Kerala-HC-Kerala-High-Court-Kerala-HC-Holds-GST-Goods-and-Service-Tax-ITC-Input-Tax-Credit-Time-Limit-to-Claim-High-Court-News-High-Court-Updates-taxscan.jpg "Kerala HC holds Time Limit to Claim GST ITC as 30th November [Read Order]")