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
9 articles tagged with this topic
The Bombay High Court has quashed a show cause notice issued under Section 73 of the CGST Act covering financial years 2019-20 to 2021-22 in a single notice, re…
The Bombay High Court has set aside an order cancelling a taxpayer's GST registration under Rule 21(b) of the CGST Rules, holding that the impugned order was no…
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 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…
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/-…
The Bombay High Court has quashed an appellate order that dismissed a refund appeal solely for the petitioner's non-attendance at hearings, holding that Section…
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 Bombay High Court has quashed National Anti-Profiteering Authority orders against three real estate developers in two companion judgments decided on the sam…
Showing 1–9 of 9 articles