Calcutta HC ruled that penalties can not be imposed for expired e-way bills if there is no intent to evade taxes. Detention orders were set aside due to lack of evidence.
Madras High Court ruled that only a registered service provider can file for GST refund, dismissing the refund claim by the recipient in Tvl. Norton Granites case.
Calcutta High Court accepts GST appeal filed late due to accountant oversight, considering pre-deposit made and no lack of bona fide on Assessee’s part.
Madras HC ruled Central GST authority can not audit same subject matter post-State audit. Multiple proceedings barred under Section 6(2)(b) of CGST Act.
Delhi HC rules department cannot pass adverse orders without giving taxpayers a reasonable opportunity of hearing under CGST Act in Mohinder Kumar Vs. Pr. Commissioner case.
CESTAT ruled extended demand period unsustainable without proven intent to evade tax, setting aside Rs. 11 Cr excise duty demand on Kanoria Energy & Infrastructure.
CESTAT Ahmedabad exempts NJ India Invest Pvt. Ltd. from service tax on mutual fund distribution incentives, magazine ads, and vocational training for sub-distributors.
Madras HC set aside an order issued the same day as SCN, citing no reasonable opportunity to file a reply, violating Section 73(2) of the CGST Act, 2017.
Madras High Court directs consideration of GST appeal on merits despite it being filed beyond the limitation period due to accountant’s illness.
Supreme Court admits SLP challenging Delhi High Court’s ruling on adjustment of interest against IGST refund claim under Section 73 of the CGST Act.
