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
118 articles in this category
The Calcutta High Court has held that a service which was rendered and completed in the year 2015 — well before the GST regime came into force on 01.07.2017 — c…
The Karnataka High Court has quashed an order under Section 73(9) of the KGST Act and directed re-assignment of the adjudication to a different proper officer,…
The Andhra Pradesh High Court has set aside a composite show cause notice in Form DRC-01 and the consequent composite order in Form DRC-07 covering four financi…
The Calcutta High Court has held that the six-month time limit prescribed by the executive circular/notification (dated 08.04.2024 read with 15.10.2024) for fil…
The Madras High Court has held that the time limit prescribed under Rule 164(6) of the CGST Rules for lodging an application for waiver under Section 128A (the…
The Rajasthan High Court has held that affiliation fees charged by schools are not exigible to GST, extending its own Division Bench ruling in Rajasthan Technic…
The Delhi High Court has delivered a detailed judgment on the interplay between a digitally signed portal-generated order and its incorporated annexure where th…
The Bombay High Court has quashed a show cause notice issued under Section 73 of the CGST Act covering financial years 2019-20 to 2021-22 in a single notice, re…
The Gujarat High Court has quashed an order-in-original, a rectification order, and an order-in-appeal confirming a demand under Section 74 of the CGST Act, and…
Showing 10–18 of 118 articles