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 Bombay High Court has quashed consolidated show cause notices issued under Section 74 of the CGST Act covering multiple financial years in a batch of eight…
The Madras High Court has dismissed 19 writ petitions filed by six medical equipment dealers involved in circular trading amounting to over Rs. 313 crore in pur…
The Karnataka High Court has added to the growing body of case law holding that a single show cause notice under Section 73 or 74 of the CGST Act covering multi…
The Madras High Court has provided significant relief to a dealer in second-hand electronics whose goods worth ₹58.28 lakhs were ordered confiscated — with a re…
The Allahabad High Court has held that while Section 5 of the Limitation Act (condonation of delay) is impliedly excluded from GST proceedings by the self-conta…
The Karnataka High Court has quashed both a show cause notice and an order cancelling GST registration under Section 29(2)(e) of the CGST Act where the sole bas…
The Gujarat High Court has quashed a show cause notice and the consequent adjudication order demanding recovery under the now-omitted Rule 96(10) of the CGST Ru…
The Himachal Pradesh High Court has refused to quash an FIR registered against a scrap-supply agent accused of facilitating bogus Input Tax Credit of over Rs. 2…
The Bombay High Court has quashed a GST demand order and taken the unusual step of imposing costs of Rs. 50,000 on the respondent-authority — to be recovered fr…
Showing 37–45 of 118 articles