Himachal Pradesh High Court sets aside tax demand against Hindustan Construction Company, directing a fresh review of factual and legal issues by the Assistant Commissioner.
Supreme Court rules criminal prosecution can proceed despite quashed departmental adjudication, if complaint is based on independent investigation.
Calcutta High Court quashes a GST refund denial, citing a retrospective law that extends the time limit for claiming input tax credit for initial years.
A High Court ruling affirms that denying cross-examination, even with voluntary witness statements, violates natural justice and invalidates the adjudication.
Madras High Court rules that dismissing a rectification application under the TNGST Act does not require a personal hearing, as it’s not considered an adverse rectification.
Delhi High Court recently ruled that GST departments can’t search an advocate’s office or seize documents without evidence of personal involvement in a client’s wrongdoing.
Punjab & Haryana HC rules ITC cannot be blocked beyond 10% of tax demand at interim stage. Refers to K.J. International and divergent High Court views.
SC rules tax officer must pass reasoned order under Section 129(3) even after payment, ensuring appeal rights are preserved in GST detention cases.
Gujarat High Court rules that interest on self-assessed GST under Section 50(1) cannot be recovered under Section 79 without prior issuance of Form GST DRC-01D intimation.
Gujarat High Court mandates ITC reversal under Section 16(2)(c) if the supplier fails to pay output tax and the recipient lacks proof of genuine goods receipt.
