The Supreme Court upheld the Bombay High Court’s decision to set aside penalties against Ganesh Benzoplast, affirming that no breach occurred in its bonded warehouse.
The Supreme Court ruled that GST provisional attachments lapse after one year and can’t be reissued on the same grounds, upholding statutory limits over executive action.
The Supreme Court of India rules that financial hardship is not a valid ground to waive or reduce the mandatory pre-deposit for filing an appeal.
Madras High Court quashes orders disallowing Input Tax Credit (ITC) for FY 2017-2021, citing the new Section 16(5) of the CGST Act.
The Supreme Court of India dismisses a company’s appeal for failing to deposit the mandatory 20% of the disputed tax under the Odisha Entry Tax Act.
The Madras High Court recently condoned a 288-day delay in a GST appeal, citing the taxpayer’s ill health and lack of notice. This ruling contrasts with a stricter Jharkhand High Court decision on a similar matter.
The Bombay High Court held that multiple GST show-cause notices for the same issue and period cause harassment, quashing an order-in-original due to an ongoing DGGI investigation.
The Supreme Court clarifies Section 6(2)(b) of the CGST Act, ruling that a summons is not a “proceeding” and defining “same subject matter” to prevent parallel investigations.
A Punjab and Haryana High Court ruling mandates a customs duty refund and ₹50 lakhs compensation for perishable goods that were obstructed and ruined.
The Allahabad High Court quashed GST orders in the J.T. Steel Traders case, holding that proceedings for excess stock must use sections 73/74, not the penal section 130.
