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
11 articles tagged with this topic
The Madras High Court has held that the time limit prescribed under Rule 164(6) of the CGST Rules for lodging an application for waiver under Section 128A (the…
The Madras High Court and the Calcutta High Court have, in separate proceedings, continued to extend the benefit of the retrospective insertion of Section 16(5)…
The Madras High Court has set aside an appellate order that had rejected a taxpayer's appeal solely because 10% of the penalty was not pre-deposited — holding t…
The Madras High Court has dismissed 19 writ petitions filed by six medical equipment dealers involved in circular trading amounting to over Rs. 313 crore in pur…
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 Madras High Court has remanded a bill-trading penalty case back to the proper officer, holding that the demand cannot be confirmed based on assumptions, pre…
The Madras High Court has applied the Supreme Court's ruling in Goodluck India Limited (06.08.2026) to remand four writ petitions in which refunds had been deni…
The Madras High Court has resolved one of the most consequential procedural questions in post-assessment GST litigation: whether the time spent prosecuting a re…
In the most important Section 128A ruling from any High Court since the waiver scheme took effect on 01.11.2024, the Madras High Court has resolved the central…
Showing 1–9 of 11 articles