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.
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.
