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.
Madras High Court rules that penalty under Section 129 of CGST Act is not applicable for minor discrepancies in tax invoices or E-way bills, like incorrect pin codes.
Andhra Pradesh HC in Somaprasanth Karampudi v. Union of India ruled that physical notices returned as “Left” should prompt further attempts at service. Petition remanded.
Telangana HC upheld Sudarshan Theatre’s violation of CGST Section 171 for delayed ticket price reduction after GST rate cut, dismissing their writ petition.
Allahabad High Court rules penalty for not generating e-tax invoice is unjustified when other documents are in order, citing bona fide human error.
Chhattisgarh AAAR ruled that GST applies to rejected/damaged paddy as it unfit for human consumption. Such paddy does not qualify for tax exemption.
