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
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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 Bombay High Court has quashed National Anti-Profiteering Authority orders against three real estate developers in two companion judgments decided on the sam…
The Orissa High Court has directed the Revenue to pay interest at 6% per annum on Rs. 17.59 crores of IGST refunded on ocean freight charges, with interest runn…
The Allahabad High Court has set aside two successive adjudication orders in a GST demand against M/s Wonder Enterprises, holding that where an authority passes…
The High Court of J&K and Ladakh has quashed a communication blocking Rs. 10.45 crores of Input Tax Credit of NCC Limited under Rule 86-A of the CGST Rules, hol…
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…
The Rajasthan High Court Division Bench has dismissed writ petitions by road concessionaires operating under Hybrid Annuity Model (HAM) contracts with NHAI, aff…
The Rajasthan Authority for Advance Ruling has ruled that Psyllium seeds (Isabgol) purchased by an APMC-licensed trader from farmers and supplied without any pr…
The GST Appellate Tribunal (Principal Bench) has accepted the DGAP's supplementary investigation report — submitted following remand — and confirmed anti-profit…
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