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
14 articles tagged with this topic
The Delhi High Court has upheld the validity of the Common Adjudicating Authority framework under which DGGI-issued composite show cause notices involving multi…
The Delhi High Court has delivered a detailed judgment on the interplay between a digitally signed portal-generated order and its incorporated annexure where th…
The Delhi High Court has declined to entertain a writ petition challenging the rejection of an application for cancellation of GST registration, holding that th…
The GST Appellate Tribunal (National Anti-Profiteering Bench, New Delhi) has delivered a landmark ruling in the real estate anti-profiteering space, holding tha…
The Delhi High Court has held that ITC blocked under Rule 86A of the CGST Rules cannot be appropriated towards the mandatory pre-deposit under Section 107(6) of…
The Delhi High Court has disposed of a batch of 21 writ petitions arising from a single DGGI investigation involving 629 firms, with aggregate penalties running…
The Delhi High Court has declined to interfere with a Central GST demand order against Liberty General Insurance Limited in a writ petition that raised — for th…
The GST Appellate Tribunal (Principal Bench) has confirmed anti-profiteering findings against two Hyderabad cinema theatres — Vimal 70MM and Arjun Theatre 70MM…
The Delhi High Court has disposed of twelve writ petitions filed by directors, managing directors and key personnel of companies alleged to have fraudulently av…
Showing 1–9 of 14 articles