Delhi High Court denies bail cancellation for Sanjay Jaglan, citing no complaint filed after five years of investigation and fulfillment of bail conditions.
Allahabad High Court rules Section 74 GST show cause notice invalid without allegations of fraud, misstatement, or suppression of facts.
Uttarakhand High Court rules GST confiscation invalid if solely based on driver’s reply without owner’s hearing, citing Section 130(4) CGST Act violation.
Allahabad High Court rules GST demand order cannot exceed show cause notice amount, violating Section 75(7) CGST Act, setting aside the higher demand.
The Allahabad High Court ruled that excess stock does not warrant proceedings under Section 130 of the CGST Act, affirming that Sections 73 and 74 apply. Orders were quashed, and refunds directed.
Delhi High Court rules GST refunds cannot be denied by disregarding a binding High Court order without a pending appeal or stay, directing prompt processing.
Allahabad High Court ruled that GST tax and penalties cannot be imposed for e-way bill issues if there’s no tax evasion intent and the bill was generated before detention.
The Bombay High Court set aside a GST recovery notice issued to a bank, ruling that the taxpayer must receive prior notice and an opportunity to dispute liability under Section 79(1)(c) of the CGST Act.
The Madras High Court directed a fresh GST assessment, citing a violation of natural justice when a taxpayer’s emailed reply was ignored and no personal hearing was granted.
Madras High Court sets aside an ex-parte GST order, emphasizing that portal-only notice isn’t effective if unresponded to, mandating other service modes.
