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
13 articles tagged with this topic
The Rajasthan High Court has quashed a show cause notice, an order-in-original and a consequent recovery notice along with attachment of the petitioner's bank a…
The Rajasthan High Court has held that affiliation fees charged by schools are not exigible to GST, extending its own Division Bench ruling in Rajasthan Technic…
The Rajasthan High Court has, in a series of writ petitions decided on the same day, condoned delays in filing appeals under Section 107 of the CGST Act and dir…
The Rajasthan High Court has dismissed a batch of writ petitions challenging the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, on the groun…
The Rajasthan High Court has delivered a comprehensive ruling rejecting the constitutional challenge to Section 16(2)(c) of the CGST Act and — significantly — h…
The Rajasthan High Court has adopted the landmark ruling of the Punjab and Haryana High Court in Luxmi Traders vs. Union Territory of Chandigarh (2026:PHHC09932…
The AAAR Rajasthan has upheld the AAR's ruling that compostable plastic bags are classifiable under Chapter 39 heading 3923 29 90 irrespective of their biodegra…
The Isabgol classification dispute — which pits Rajasthan against Gujarat on whether APMC-procured Psyllium seeds (Isabgol) supplied without processing are "fre…
In a ruling that will significantly alter the landscape for GST registration cancellation cases in Rajasthan, a Division Bench of the Rajasthan High Court has f…
Showing 1–9 of 13 articles