Punjab & Haryana High Court held that delays in GST appeals under Article 226 can be condoned despite CGST Act limitations. Learn about the key judgment and its implications.
Narayan Sahu Vs Union of India and others (Orissa High Court) The Hon’ble Orissa High Court in the case of Narayan Sahu v. Union of India & Ors. [Writ Petition (Civil) No. 28012 of 2024 dated November 26, 2024] held that officers of State Tax are authorized to be Proper Officers as per Section 4 […]
The Madras High Court held that an order issued without notice violates natural justice in the case of Tvl. Spark Bio Gas Pvt. Ltd. v. State Tax Officer (FAC).
Delhi HC rules an order must align with the SCN. In APN Sales Vs Union of India, the court highlights principles of natural justice in GST disputes.
Bombay High Court upholds statutory pre-deposit requirements under Section 129E of the Customs Act, rejecting appeals for waiver in non-rare cases.
Supreme Court dismissed the SLP filed by the Revenue Department, upholding Delhi High Court’s judgment on CENVAT credit refund to BT India.
Madras HC quashes order for GST assessment, stating no opportunity was given to reply to Show Cause Notice, violating natural justice principles.
Madras High Court ruled that Rule 86A of CGST Rules allows negative ITC blocking, irrespective of credit availability in ECL, to curb fraudulent input tax credit.
Andhra Pradesh HC ruled GST demand invalid as no proper time was granted to Avexa Corporation for document gathering after GST registration cancellation.
Madras High Court rules that GST orders cannot exceed defects in Show Cause Notice. Case of Tvl. Senthil Hardwares vs. State Tax Officer.
