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 quashed the remand order and declared the arrest of a television importer illegal on multiple grounds, including the clubbing of "c…
The Chhattisgarh High Court has quashed show cause notices issued under Section 74(9) of the CGST Act for failing to assign sufficient foundational facts for th…
The Bombay High Court has held that where a first appellate authority partially drops a demand — setting aside 64% of the adjudicated liability — the taxpayer's…
The Bombay High Court has reaffirmed its position that a single show cause notice under Section 73 of the CGST Act covering multiple financial years is without…
The Calcutta High Court has held that a show cause notice issued in the name of a deceased sole proprietor — and the order-in-original passed on that notice — a…
The Calcutta High Court has quashed an Order-in-Original and recovery notice against M/s Cart Infralog Ltd. on two independent grounds: first, that ITC cannot b…
The Andhra Pradesh High Court has quashed an assessment order covering multiple financial years — holding it unsustainable both because it is a composite order…
The Madras High Court has applied the Supreme Court's ruling in Goodluck India Limited (06.08.2026) to remand four writ petitions in which refunds had been deni…
The Gauhati High Court has directly applied Section 16(5) of the CGST Act to quash an assessment order that had denied ITC on the ground of belated filing of re…
Showing 73–81 of 118 articles