Telangana High Court rules an order passed one day after the statutory limitation period under GST law is void, emphasizing strict adherence to legal deadlines.
The Gujarat High Court ruled that a show-cause notice issued without granting reasonable time to respond to audit queries violates natural justice and is not valid.
The Gujarat High Court has quashed a penalty order under the GST Act, ruling it invalid because it was issued on the same day as the SCN, violating natural justice.
The Bombay High Court ruled that a tax order against a deceased person is legally void. Revenue can initiate new proceedings against the legal heirs under Section 93 of the CGST Act.
The Delhi High Court ruled that consolidated Show Cause Notices for multiple years are valid in fraudulent ITC cases, dismissing a petition and upholding a penalty.
The Supreme Court of India upheld that benefits under the Budgetary Support Scheme are unit-specific, not owner-specific, reinforcing location-based industrial incentives.
The Gujarat High Court ruled an assessee cannot cross-examine officers who issued summons and memos when the case is based on documentary evidence.
The Supreme Court rules that services provided to foreign entities, with payment in foreign currency, qualify as exports and are not liable for service tax.
Gujarat High Court rules companies can claim a refund of unutilized compensation cess on coal used for exported goods, even with IGST payment.
Delhi High Court rules “three months” for SCN is “three calendar months,” not 90 days, upholding a demand order and rejecting a plea for more hearings.
