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
8 articles tagged with this topic
The Goods and Services Tax Appellate Tribunal, Kolkata Bench, has held that no time limit has been prescribed under sub-section (3) of Section 112 of the CGST A…
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 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 GST Appellate Tribunal, Kolkata Bench, has partly allowed Revenue's appeal and restored Section 74 proceedings for ITC of Rs. 43,44,046 availed on invoices…
The Calcutta High Court has held that a show cause notice issued in the name of a deceased sole proprietor — and the order-in-original passed on that notice — a…
The Calcutta High Court has quashed an Order-in-Original and recovery notice against M/s Cart Infralog Ltd. on two independent grounds: first, that ITC cannot b…
The GSTAT Kolkata Bench has dismissed Revenue appeals against ITC refund orders in favour of Agarwala's Bitumex Private Limited on three distinct grounds — each…
The GSTAT Kolkata Bench has delivered a nuanced ruling on one of the more contested questions arising from the 2022 amendment to Rule 43 of the CGST Rules — the…
Showing 1–8 of 8 articles