Karnataka HC rules GST provisional attachment requires mandatory initiation of specific proceedings (Sec 83). Pre-decisional hearing isn’t required, but summons alone is insufficient.
Gujarat HC confirms deposit into Electronic Cash Ledger (ECL) is valid GST payment to the Government, satisfying bail conditions. Formal debit via DRC-03 is not mandatory.
Allahabad High Court quashes Section 74 GST orders, mandating proof of fraud, wilful misstatement, or suppression with intent to evade tax. Unverified reports and supplier’s registration issues are insufficient.
Delhi High Court rules the GST Appellate Authority must fully re-examine all evidence and replies under Section 107(11) of the CGST Act. The only bar is remanding the case.
Supreme Court dismisses Revenue’s SLP, ruling that stock discrepancies found during a registered dealer’s survey must be addressed via GST Sections 73/74, not Section 130.
Bombay High Court admits challenge to Section 16(2)(c) of CGST Act on supplier tax default, granting conditional stay amid conflicting High Court rulings on ITC validity.
Calcutta High Court ruled that GST registration cannot be cancelled retrospectively if the show cause notice lacks clear allegations or retrospective proposal.
Andhra Pradesh High Court held that recovery or bank account attachment is impermissible after 10% pre-deposit under Section 107 of the GST Act.
Supreme Court held that only up to three adjournments may be granted under GST law and denial beyond this does not violate natural justice principles.
Calcutta HC dismisses a writ against a GST goods detention and penalty order, directing the taxpayer to use the statutory appellate remedy due to disputed facts and discrepancies in the driver’s statement.
