Judicial Corner (17.11.2023)


  • Delhi High Court in case of Deepak Sales Corporation vs. Union of India held that Interest and penalty not to be levied where excess ITC was availed but then reversed before its utilization.
  • Jharkhand High Court in case of Satyendra Singh Kushwah vs. State of Jharkhand held that Criminal proceedings to be dropped where summons under GST have been complied with by the taxpayer.
  • Allahabad High Court in case of Vacmet India Ltd. vs. Additional Commissioner Grade-2 (Appeal) held that where assessee’s vehicle was detained to a missing Part-B on e-way bill, but since assessee had no intention to evade tax as goods were sent as a stock transfer and technical breach in e-way bill was rectified promptly by assessee, penalty was not justified, therefore order imposing penalty was to be quashed and fine/penalty deposited by petitioner was to be refunded with interest
  • Jharkhand High Court in case of Aditya Medisales Ltd. vs. State of Jharkhand held that where the revenue authorities only served summary of show cause notice and adjudication order on petitioner, initiation of proceedings was bad in law and foundation of proceedings suffered from material irregularity.

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