Ford India: Section 74 SCN Based Solely on Audit Query Without Section 61 Procedure and Without Ability to Analyse E-Way Bills Is Prima Facie Unsustainable — Gujarat HC Admits Petition and Continues Stay • Where State Tax Authority Has Initiated Prior Proceedings, Central Authority Cannot Proceed on Same Subject Matter Under Section 6(2)(b) — Section 74 Proceedings After Section 73 Order on Same Issue Held Incongruous: Karnataka HC • Seven-Day Timeline Under Section 129(3) for Issuing Notice After Detention/Seizure Is Mandatory — One Day’s Delay Vitiates Entire Proceedings: J&K and Ladakh HC • Purchaser Who Paid Invoice Value and GST Through Banking Channels Cannot Be Arrested Merely Because Suppliers Turned Out to Be Fictitious — Karnataka HC Grants Anticipatory Bail, Holds Custodial Interrogation Not Warranted Absent Collusion • Section 73(2): SCN Issued on 29.11.2024 With Order Deadline of 28.02.2025 Is Within Time — Gauhati HC Division Bench Upholds ‘Three Calendar Months’ Computation by Excluding Date of Issuance • Common Adjudicating Authority Jurisdiction for DGGI Notices Valid — ‘Highest Demand’ Criterion Under Circular Not Arbitrary, Derives From Notification: Delhi HC Upholds Framework in Batch of 8 Petitions • Section 74 Penalty Cannot Be Imposed Where Tax and Interest Were Voluntarily Paid Before SCN and No Fraud or Suppression Is Established — GSTAT Bengaluru Bench Applies Supreme Court’s Tata Steel in Two Detailed Decisions • Unsigned SCN and Order Are Non Est in Law — Login to Portal Does Not Constitute Digital Signature of the Document: Rajasthan HC Delivers Comprehensive Ruling on Rule 26(3) Authentication
155 articles in this category
The Madras High Court has remanded a bill-trading penalty case back to the proper officer, holding that the demand cannot be confirmed based on assumptions, pre…
The Allahabad High Court has set aside a penalty order where Rs. 25,000/- was imposed under CGST and Rs. 25,000/- under SGST — totalling Rs. 50,000/- — under Se…
The Allahabad High Court has quashed an order blocking Input Tax Credit under Rule 86A(1) of the CGST Rules, holding that the authority had acted without record…
The Bombay High Court (Aurangabad Bench) has quashed both the show cause notice and the adjudication order in a case where the final demand of Rs. 2,06,46,142/-…
The Allahabad High Court has ordered the immediate release of a person arrested under Section 132(1)(b)(c) and (i) of the CGST Act, holding the arrest, detentio…
The Punjab and Haryana High Court has set aside orders recording pre-charge evidence in a criminal complaint under Section 132(1)(c) of the CGST Act, holding th…
The Rajasthan High Court has adopted the landmark ruling of the Punjab and Haryana High Court in Luxmi Traders vs. Union Territory of Chandigarh (2026:PHHC09932…
The Calcutta High Court has quashed a show cause notice and consequential orders founded solely upon omitted Rule 96(10) of the CGST Rules, following the Suprem…
The Gujarat High Court has quashed a show cause notice issued under Section 74 of the GST Act against a company registered under Section 12AA of the Income Tax…
Showing 64–72 of 155 articles