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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I. The Core Question: Can an Omitted Restriction Still Block a Live Refund? GST law taxes domestic consumption, not exports. The zero-rating architecture of Se…
The Gauhati High Court has produced a thorough and important analysis of the limits of the sealing power under Section 67(4) of the GST Acts, holding that a tax…
The Uttarakhand Authority for Advance Ruling has delivered a ruling that exposes a genuine structural gap in the GST rate notification regime: an exemption exis…
The Delhi High Court has delivered a detailed ruling on the limits of writ jurisdiction in cases arising from search and investigation proceedings, dismissing a…
The Punjab & Haryana High Court has ordered the release of a GST refund to J.K. Cement Limited that had been withheld for nearly four years — despite the Revenu…
The Punjab & Haryana High Court has, in two separate orders, disposed of fresh writ petitions on the "Additional Notices and Orders" tab portal service question…
The Tamil Nadu Authority for Advance Ruling has delivered a closely reasoned ruling that will require the compostable packaging industry to take stock of its cl…
The GST Appellate Tribunal's Thane Bench has dismissed as not maintainable a Revenue appeal challenging a refund claim for unutilised CENVAT credit, holding tha…
The Allahabad High Court has quashed a show cause notice under Section 74 of the CGST Act that — unusually — contained a formal paragraph in Hindi accusing the…
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