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
155 articles tagged with this topic
The Allahabad High Court has set aside the adjudication order for FY 2021-22 where the demand confirmed far exceeded the demand proposed in the show cause notic…
The Gujarat High Court has quashed a show cause notice under Section 74 demanding GST on the assignment of GIDC leasehold rights for Rs. 6,48,00,000, following…
The GSTAT Kolkata Bench has dismissed Revenue's appeals in three identical cases, holding that refund under Section 54(3)(ii) of the CGST Act for inverted duty…
The Calcutta High Court has quashed a single show cause notice dated 02.09.2025 issued under Sections 74 and 122 for multiple financial years, along with the co…
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 Allahabad High Court has declared the arrest of the petitioner illegal and quashed the remand order, holding that actual custody during search proceedings c…
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…
Showing 82–90 of 155 articles