Delhi High Court upholds a ₹285 crore penalty against a GST consultant involved in a large-scale fake Input Tax Credit (ITC) fraud, emphasizing the gravity of such offenses.
Kerala High Court rules WhatsApp service invalid for CGST Act Section 130 confiscation notices, emphasizing mandatory statutory modes for due process.
Allahabad HC rules no CGST/UPGST penalty for delayed e-way bill generation if no tax evasion intent and bill generated before detention.
Delhi High Court rules that the GST refund limitation period starts from the conciliation agreement date, not tax payment, when excess tax is determined by the agreement.
Karnataka High Court rules clerical errors in tax invoices, without intent to evade tax, do not justify confiscation of goods under Section 130 of the CGST Act.
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.
