Gauhati HC quashes GST Notification No. 56/2023, clarifying that ratification cannot substitute prior recommendation as mandated under Section 168A of the CGST Act.
Udumalpet Sarvodaya Sangham Vs The Authority (Madras High Court) The Hon’ble Madras High Court in the case of Udamalpet Sarvodaya Sangham v. The Authority & Ors [W.P. (MD). Nos. 26481, 25801, 25855, 25979, 25773, 25952, 27362, 27363, 27357 to 27361 27869 & 27190 of 2024 dated January 06, 2025] allows the writ petition where it […]
Supreme Court affirms that supplying food to airlines is a sale of goods, not outdoor catering, clarifying service tax applicability. Appeal dismissed due to delay.
Calcutta High Court quashes appeal rejection in Shruti Iron case, emphasizing liberal interpretation of limitation under CGST Act for genuine hardships.
Delhi HC rules uploading SCN under “Additional Notices and Orders” is improper service. Impugned Order set aside. Learn about compliance under Section 169 of CGST Act.
Allahabad HC rules co-owner consent unnecessary for GST registration if ownership proof, like an electricity bill, is in the owner’s name. Case details inside.
Kerala HC rules that GST orders under Section 73 must have digital or manual signatures to be valid, quashing impugned orders in the case of Fortune Service.
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.
