Case Law – Amrinder Singh vs. State of Punjab
ISSUE INVOLVED Concession of bail in a case fraudulent passing ITC when similarly situated co-accused had been granted bail. HELD THAT Given the fact that the petitioner was arrested on 13.03.2021 and is in custody ever since in a case where the maximum sentence that...
VJ Jindal Cocoa(P.) Ltd. V. Union of India
ISSUE INVOLVED Whether interest is payable by Department on delay in discharging GST refund under Budgetary Support Scheme? {Section 54 of the CGST Act, 2017} HELD THAT Interest is not payable for delay in disbursement of GST refund under Budgetary Support Scheme to...
RHC Global Exports (P.) Ltd v. Union of India
ISSUE INVOLVED Whether GST authorities can conduct search and seizure proceedings against an assessee operating in SEZ? {Section 8 and Section 13 of IGST Act,2017} HELD THAT State GST authorities are empowered to conduct search and seizure proceedings against an...
