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.
The Supreme Court dismissed an SLP, affirming the Delhi HC’s decision that an Electronic Credit Ledger (ECL) with a negative balance cannot be blocked under Rule 86A of the CGST Rules.
Allahabad High Court quashed a Section 74 SCN derived from a Section 73 SCN, ruling it lacked jurisdiction without specific allegations of fraud or misstatement.
The Rajasthan High Court expunged observations made by the AAAR regarding Input Tax Credit, as the issue was outside the original AAR application.
The Himachal Pradesh High Court ruled that Input Tax Credit reversal made under protest is not an admission of liability, quashing an order for interest and penalty.
Gujarat High Court dismisses writ petition in fake invoicing and circular trading case, directing petitioner to utilize the appellate remedy under Section 107 of the CGST Act for factual disputes.
