The Chhattisgarh High Court has upheld a Central GST show cause notice against South Eastern Coalfields Limited, clarifying that Section 6(2)(b) does not bar a notice without a prior adjudication.
The Patna High Court ruled that the two-year limitation period for claiming a tax refund, particularly for payments made under the wrong head, starts from the date of tax payment under the correct head, aligning with Section 77 and relevant circulars.
Patna High Court overturns GST registration rejection, citing unreasoned order and emphasizing that fresh applications are not barred if previous cancellation conditions are not ongoing.
Calcutta High Court rules GST exemption for works contracts depends on the work’s nature and its relation to Panchayat/Municipality functions, not the tendering authority.
Madras High Court clarifies natural justice in rectification application dismissals under TNGST Act. The ruling upholds a single judge’s decision, emphasizing actual rectification for natural justice to apply, not just application denial.
Delhi High Court rules against arbitrary retrospective GST cancellation for Bangalore Sales Corporation, citing procedural delays and lack of justification.
Madhya Pradesh High Court nullifies GST penalty due to denial of cross-examination, reinforcing natural justice principles for adjudication orders.
Delhi High Court dismisses DGGI’s plea to recall Rakesh Goyal’s bail in a GST fraud case, citing chargesheet filing as a change in circumstances.
Allahabad High Court ruled that a hotel’s failure to update GST contact details does not invalidate ex-parte assessment. Notices sent to registered email/mobile are valid service under GST Act Section 169. Petitioner directed to appellate remedy.
Himachal Pradesh High Court quashes penalty under CGST Act for e-way bill non-production, stating that intent to evade tax (mens rea) is essential for imposing penalties, not just procedural errors.
