Allahabad HC rules out penalty under Section 129 for technical error in e-way bill, highlighting no intent to evade tax.
Rajasthan AAR clarifies GST rate and classification of hydrated lime with less than 98% purity under HSN 2522, attracting 2.5% CGST and 2.5% SGST.
Allahabad HC rules penalty under Section 130 of CGST Act cannot be imposed for excess stock. Proceedings under Sections 73/74 deemed more appropriate.
Allahabad HC ruled that GST goods can’t be seized or penalized for taking a different route during transit if documents are genuine. Case: Exide Industries Ltd.
Madras High Court remands SS Traders case, ruling that passing an order on the hearing date is procedurally unfair. Department to reassess after a fresh hearing.
Kerala High Court rules no GST applies to personal guarantees by directors or loans to subsidiaries. CBIC Circulars clarify GST exemption in related party transactions.
Telangana High Court ruled that a vague Show Cause Notice without factual details is invalid, violating natural justice principles. Case: M/s. Nice Enterprises.
Andhra Pradesh High Court rules that an appeal filed after writ petition disposal, beyond the condonable period, is not maintainable, rejecting the petitioner’s appeal.
Calcutta HC allows appeal filing for part period in GST case due to technical issues with portal, directing payment and timely appeal submission.
Calcutta High Court rules GST proceedings are valid if served through alternate means, even if not uploaded on the portal. Key clarifications for filing appeals under CGST Act.
