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 Gujarat High Court has quashed a show cause notice issued under Section 74 of the GST Act against a company registered under Section 12AA of the Income Tax…
The Bombay High Court has quashed an appellate order that dismissed a refund appeal solely for the petitioner's non-attendance at hearings, holding that Section…
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 Allahabad High Court has refused bail to Prabha Bhandari, Deputy Commissioner, CGST, Jhansi — an IRS officer — trapped by CBI for accepting Rs. 70 lakh brib…
The Calcutta High Court has directed a post-decisional hearing on the blocking of Rs. 4,43,53,116 in the petitioner's Electronic Credit Ledger under Rule 86A, f…
The Allahabad High Court has set aside a Section 74 ex parte order where the SCN was issued only through the Common Portal more than three years after the petit…
The Madhya Pradesh High Court has granted regular bail to the applicant in custody since 01.07.2025 in connection with a bogus firm and fake ITC racket causing…
The Andhra Pradesh High Court has quashed a show cause notice dated 12.06.2024 covering tax periods from FY 2018-19 to 2020-21 in a single notice, following its…
The Allahabad High Court has set aside the Section 74 order, holding that the rules of natural justice ingrained in Section 75 prescribe a dual requirement — wr…
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