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 Allahabad High Court has delivered a significant ruling settling — at least for the Allahabad jurisdiction — the contentious question of whether scrutiny un…
The Kerala Authority for Advance Ruling has ruled that medicines, consumables, dietary food, room rent up to Rs. 5,000 per day per patient, nursing care and oth…
The Allahabad High Court has quashed orders cancelling a GST registration under Rule 21(d) of the CGST Rules for violation of Rule 10A (non-furnishing of bank d…
The Allahabad High Court has categorically held that Section 5 of the Limitation Act, 1963 has no application to appeals filed under Section 107 of the GST Act,…
The Allahabad High Court has set aside orders imposing tax liability and penalty under Section 130 read with Section 122 of the GST Act on the footing of excess…
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/-…
Showing 46–54 of 118 articles