The Supreme Court has quashed a GST show cause notice and consequential order against Tata Steel Ltd., holding that mere allegations of suppression without foundational facts cannot justify extended limitation under Section 74 of the CGST Act.
The GSTAT Hyderabad Bench held that when a taxpayer exceeds the ₹1.5 crore turnover threshold and ceases to be eligible for the composition scheme, tax liability must be recomputed on a cum-tax basis under Rule 35, even if not specifically claimed.
The GSTAT Lucknow Bench has set aside the First Appellate Authority’s order and restored tax and penalty imposed for transporting goods without an E-Way Bill, holding that such omission indicates intent to evade tax under the UPGST Act.
GSTAT Lucknow Restores Tax and Penalty for Transport Without E-Way Bill Under UPGST Act Read Post »
The GSTAT Kolkata Bench has dismissed Revenue appeals, holding that toll plaza receipts are not a statutory requirement for refund of accumulated Input Tax Credit on exported goods under the CGST Act, and that additional grounds not raised in the original proceedings cannot be considered.
The Madras High Court has set aside a tax, interest, and penalty order where the petitioner inadvertently paid IGST instead of CGST and SGST, holding that such clerical errors should not attract penal consequences.
Madras High Court Sets Aside GST Demand for Clerical Error in IGST Remittance Read Post »
The Patna High Court has directed the Commissioner to issue a show cause notice and pass a reasoned order on withholding a GST refund under Section 54(11) of the CGST Act, after granting the petitioner an opportunity of hearing.
The Punjab & Haryana High Court has reiterated that merely uploading GST notices or orders on the common portal does not constitute valid service unless the assessee acknowledges receipt or files a reply, following its earlier rulings.
The Supreme Court refused to interfere with the High Court’s order, directing Shivani Enterprise to pursue the statutory appeal remedy under Section 107 of the CGST Act within four weeks, allowing all legal submissions to be raised.
The Gauhati High Court has held that sealing a tax consultant’s office for over four months under Section 67(4) of the Assam GST Act, 2017, was illegal and directed immediate de-sealing, clarifying the scope of search and seizure powers.
The Jharkhand High Court has dismissed the bail application of Amit Agarwal @ Vicky Bhalotia, accused of masterminding a large-scale money laundering operation involving fake GST invoices and shell companies, citing the gravity of the offence and statutory bar under Section 45 of the PMLA.
Jharkhand High Court Denies Bail to Accused in ₹750 Crore PMLA Money Laundering Case Read Post »
The GSTAT Kolkata Bench has remanded a dispute over excess Input Tax Credit reversal to the first appellate authority, directing a fresh computation of interest and penalty and allowing the taxpayer to seek waiver under Section 128A of the CGST Act.
The Delhi High Court has disposed of writ petitions challenging penalties under Sections 74, 76(2), and 122(1) of the CGST Act, directing petitioners to pursue statutory appeals and leaving the core issue of Section 122(1) applicability to the Supreme Court’s decision.
The Calcutta High Court has disposed of a writ petition challenging a GST assessment order under Section 63, holding that the petitioner must pursue the statutory appeal under Section 107 of the GST Act, with all issues left open.
The Gauhati High Court has set aside an Order-in-Original denying input tax credit to the petitioner, holding that Section 16(5) of the CGST Act entitles returns filed by 30 November 2021 to ITC for specified financial years.
The Jammu & Kashmir and Ladakh High Court has held that the seven-day timeline under Section 129(3) of the J&K GST Act is mandatory, quashing a penalty order issued after the statutory period.
