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 Rajasthan High Court has dismissed a batch of writ petitions challenging the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, on the groun…
The Allahabad High Court has quashed a penalty order imposed under Section 129(1) of the GST Act on goods that were merely in transit through Uttar Pradesh, hol…
The Allahabad High Court has disposed of a writ petition after the GSTN confirmed that the systemic portal issue — which prevented taxpayers who had deposited t…
The Madras High Court has set aside an appellate order that had rejected a taxpayer's appeal solely because 10% of the penalty was not pre-deposited — holding t…
The Rajasthan High Court has delivered a comprehensive ruling rejecting the constitutional challenge to Section 16(2)(c) of the CGST Act and — significantly — h…
The Karnataka High Court has declared the continued blocking of a taxpayer's electronic credit ledger beyond one year as illegal under Rule 86A(3) of the CGST R…
The Kerala High Court has held that local bodies are bound to reimburse GST over and above the contract value to contractors, as Government circulars unambiguou…
The Punjab and Haryana High Court has granted interim stay against coercive recovery proceedings under the Haryana Tax on Entry of Goods into Local Areas Act, 2…
The Patna High Court has delivered a comprehensive ruling holding that a writ petition filed under Article 226 of the Constitution challenging an assessment ord…
Showing 28–36 of 118 articles