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
154 articles tagged with this topic
The Maharashtra Authority for Advance Ruling has held that a retired municipal engineer who constructs a commercial building on his own land using surplus savin…
The Maharashtra Authority for Advance Ruling has delivered a detailed and analytically significant ruling holding that the supply of warehoused goods from a bon…
The Goods and Services Tax Appellate Tribunal, Kolkata Bench — in what is among the earliest substantive orders passed by the newly constituted Tribunal — has d…
The Karnataka High Court has added to the growing body of case law holding that a single show cause notice under Section 73 or 74 of the CGST Act covering multi…
The Madras High Court has provided significant relief to a dealer in second-hand electronics whose goods worth ₹58.28 lakhs were ordered confiscated — with a re…
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 Kerala Authority for Advance Ruling has delivered a comprehensive 9-question ruling that will reverberate across every devaswom board, temple trust and reli…
The Karnataka High Court has quashed both a show cause notice and an order cancelling GST registration under Section 29(2)(e) of the CGST Act where the sole bas…
The GSTAT Ernakulam Bench has delivered its inaugural final orders — three in a single sitting on 08.09.2026 — and all three address the same recurring issue: w…
Showing 46–54 of 154 articles