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 Rajasthan High Court has quashed a GST registration cancellation under Section 29(3) of the CGST Act — along with the show cause notice that preceded it — h…
The Delhi High Court has declined to interfere with a Central GST demand order against Liberty General Insurance Limited in a writ petition that raised — for th…
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…
In its companion ruling pronounced on the same day, the Thiruvananthapuram Bench of the GSTAT has settled an important question on the intersection of Section 1…
The first bench of the GST Appellate Tribunal constituted at Thiruvananthapuram has delivered an important ruling on the mandatory character of the seven-day de…
The GST Appellate Tribunal (Principal Bench) has confirmed anti-profiteering findings against two Hyderabad cinema theatres — Vimal 70MM and Arjun Theatre 70MM…
The Gujarat AAR has ruled that PTFE braided gland packing — a rope-like braided cord made from pure polytetrafluoroethylene fibre yarn and used as stuffing-box…
The Karnataka High Court Division Bench has once again applied its April 2026 ruling in W.A. No. 1751/2024 to restore an SCN and original order that had been qu…
In the most consequential judgment on corporate guarantee GST since the Bombay High Court's ruling in D.P. Jain & Co. (which had struck down the levy), the Guja…
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