Calcutta HC quashes state GST SCN and order, citing overlap with central authorities’ prior action for the same tax period and subject matter under GST law.
Allahabad HC rules no penalty if goods in transit have valid tax invoice and e-way bill, despite owner’s GST registration suspension. Highlights Section 129 CGST Act.
Andhra Pradesh High Court rules demand order issued before reply period expiry violates natural justice. Case highlights procedural fairness in GST cases.
Nokia India Pvt. Ltd. faced a service tax demand for short payments, penalties, and CENVAT credit issues during the period 2003–2007. CESTAT ruling clarified the matter.
Allahabad High Court quashed a GST cancellation order citing a violation of natural justice due to the absence of a hearing. Legal principles reinforced in the case.
Madras HC rules bonafide intent essential for purchasers of properties from GST defaulters. Attachment order valid unless intent is proven in court.
Calcutta HC set aside GST cancellation, reinstating registration as the petitioner agreed to file returns and pay dues, aiding revenue collection and business continuity.
Allahabad HC quashed GST orders for FY 2017-18 in A.V. Pharma Vs State of UP, citing expiry of the prescribed time limit under Section 73 of the CGST Act.
Bombay HC clarifies ‘already pending or decided’ under CGST Act. Respondent directed to resolve advance ruling application within 3 months.
P&H HC holds that issuing SCN under Section 73 and dropping proceedings doesn’t bar initiation of proceedings under Section 74 of the CGST Act.
