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
22 articles tagged with this topic
The Allahabad High Court has quashed an order passed under Section 74 of the UPGST Act where the show cause notice was uploaded only on the GST portal after the…
The Allahabad High Court has set aside orders passed under Section 74 of the CGST Act for three financial years (2019-20, 2020-21 and 2021-22), holding that the…
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 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 Allahabad High Court has delivered a significant ruling settling — at least for the Allahabad jurisdiction — the contentious question of whether scrutiny un…
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…
Showing 1–9 of 22 articles