Supreme Court Upholds Validity of Consolidated GST SCN in Fraudulent ITC Cases
The Supreme Court has refused to interfere with a judgment of the Delhi High Court which upheld the validity of a consolidated show cause...
No Stay On Bombay HC’s Order Allowing Inter-State Transfer of Unutilised GST ITC After Amalgamation; SC Issues Notice
The Supreme Court did not grant stay but has issued the notice to the taxpayer against a SLP preferred by UOI against Bombay High...
Composite GST SCN U/s 74 Invalid: Karnataka HC
The Karnataka High Court has quashed a GST demand order issued under Section 74 of the Central Goods and Services Tax Act, 2017, on...
GST Recovery From Third-Party Company Quashed; Karnataka HC Reaffirms Limits on Garnishee Proceedings
While reinforcing the doctrine of corporate separateness and procedural safeguards under GST law, the Karnataka High Court has quashed a coercive tax recovery initiated...
Ignoring CBIC Circulars on Rule 28 Valuation Vitiates GST Demand on Corporate Guarantee: Madras High Court
The Madurai Bench of the Madras High Court has set aside a GST demand raised on the furnishing of a corporate guarantee between related...
GST Penalty on Expired E-Way Bill Quashed Citing Technical Auto-Population Error: Allahabad High Court
The Allahabad High Court has quashed a GST penalty and seizure order imposed solely on the ground of expiry of an e-way bill, holding...
GST Vehicle Seizure Challenged Despite Available Statutory Appeal: Allahabad HC Refuses Writ Relief
The Allahabad High Court has declined to exercise its writ jurisdiction under Article 226 of the Constitution in a Goods and Services Tax (GST)...
Notification No. 2/2017 Only Fixes Territorial Jurisdiction, Doesn’t Confer Power to Invoke S. 122 CGST Act: Andhra Pradesh HC
The Andhra Pradesh High Court has observed that Notification No. 2/2017 only fixes territorial jurisdiction, doesn’t confer power to invoke Section 122 CGST Act.The...
Karnataka HC Grants Bail in GST Fraud Case, Holds Fear of Witness Tampering Unfounded
The Karnataka High Court has granted regular bail to an accused arrested in connection with alleged offences under the Central Goods and Services Tax...
Himachal Pradesh HC Allows Manual Filing of GSTR-3B to Claim Missed ITC
The Himachal Pradesh High Court has permitted a taxpayer to manually file its GSTR-3B return for the quarter ending March 2021 to claim unavailed...
IGST Refund Proceedings After Omission of Rule 96(10) Quashed: Karnataka High Court
The Karnataka High Court has quashed show cause notices and related proceedings initiated under Rule 96(10) of the Central Goods and Services Tax (CGST)...
GST Assessment Against Deceased Person Invalid, S. 93 Doesn’t Permit Determination After Death: Allahabad HC
The Allahabad High Court, Lucknow Bench, has held that Goods and Services Tax (GST) proceedings initiated in the name of a deceased proprietor are...
GST Proceedings Against Deceased Invalid: Allahabad HC Says Entire Action Bad in Law Without Notice to Legal Heirs
The Allahabad High Court, Lucknow Bench, has quashed Goods and Services Tax (GST) proceedings initiated against a deceased proprietor, holding that proceedings cannot be...
Time Spent on Rectification Can’t Make Appeal Late: Allahabad HC Allows GST Appeal
The Allahabad High Court has held that the underlying principle of Section 14 of the Limitation Act, 1963—aimed at advancing substantial justice—would apply to...
Allahabad HC Denies ITC on DEPB-Based Imports Not Used Within Uttar Pradesh
The Allahabad High Court has ruled that a dealer is not entitled to claim Input Tax Credit (ITC) under the Uttar Pradesh Value Added...
Allahabad HC Declines to Quash GST Fraud Notice, Directs Dept. To Disclose Adverse Material
The Allahabad High Court has declined to interfere at the preliminary stage with a show cause notice issued under Section 74 of the Uttar...
Wrong SCN Issued; Allahabad HC Quashes GST Demand
The Allahabad High Court, Lucknow Bench, has set aside a GST assessment order imposing tax, interest and penalty amounting to Rs. 12.35 lakh for...
Patna High Court Quashes GST Assessment for Illegal Inspection, Cautions Tax Officers
The Patna High Court has set aside a GST assessment order passed against a Bihar-based proprietary firm after holding that the underlying inspection was...
Delhi HC Pulls Up DGGI for Delay In Probe; Refuses to Cancel Bail in Rs. 72 Crore GST Evasion Case
The Delhi High Court has dismissed a petition filed by the Directorate General of GST Intelligence (DGGI) seeking cancellation of bail granted to an...
GST Dept. Can’t Seize Cash Without Evidentiary Link to Tax Evasion: Calcutta High Court
The Calcutta High Court has held that the Goods and Services Tax (GST) department has no power to seize or seal cash merely on...
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