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April 2023

Goods and Services Tax

By Puloma Dalal | Jayesh Gogri | Mandar Telang
Chartered Accountants
Reading Time 12 mins
I. SUPREME COURT 1 Vipin Garg Alias Bindu vs. State of Haryana 2023 (69) GSTL 3 Date of order: 9th January, 2023 Granting of bail in case of misuse of Input Tax Credit (ITC) under section 132 of CGST Act and sections 438 and 439 of Code of Criminal Procedure, 1973 where the detention of the appellant was not warranted. FACTS The appellant was arrested and detained on the allegation of misuse of ITC under the CGST Act. A co-accused was already granted bail in this case. Further, charge sheet was also submitted. The Revenue refused the appellant’s plea for bail on the grounds of loss to the exchequer with no recovery till date. Being aggrieved by the order, the case was filed before the Hon’ble Supreme Court. HELD The Hon’ble Supreme Court held that further detention of the appellant was not warranted. The impugned order was thus quashed, and the accused appellant was ordered to be released on bail subject to any conditions imposed by trial court.   II. HIGH COURT 2 Aditya Narayan Ojha vs. Principal Commissioner, CGST, Delhi North 2023 (69) GSTL 22 (Del.) Date of order: 2nd August, 2022 Registration cancelled for failure to respond to SCN issued by department. Court directs department to restore the cancelled
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