The Supreme Court held that adjudicatory proceedings cannot survive when authorities rely on undisclosed material or deny meaningful hearing. The ruling reinforces that procedural fairness is a constitutional requirement, not a mere formality.
Supreme Court held that certification of electronic evidence under Bharatiya Sakshya Adhiniyam cannot be restricted only to Section 79A government-notified examiners. Ruling allows qualified private cyber forensic experts to certify electronic records subject to judicial satisfaction.
The article argues that refunds arising from the Supreme Court’s ruling in Mohit Minerals fall squarely within the proviso to Section 56 of the CGST Act. It contends that the statutory framework mandates 9% interest for court-ordered refunds that have attained finality, not the 6% awarded by the High Court.
The Andhra Pradesh High Court held that refund arising from an unconstitutional GST levy carries a constitutional right to interest. The Court ruled that the State must compensate taxpayers for wrongful retention of money.
The Andhra Pradesh High Court held that failure to file monthly GSTR-3B returns can amount to suppression of facts under Section 74 of the CGST Act. The ruling increases exposure to 100% penalty where wilfulness is established.
GSTAT confirmed that appellants must file English translations of non-English documents. Transitional leniency does not override the statutory rule.
The issue was whether unregistered individuals could exercise appellate rights. The Court held that procedural hurdles like absence of login access must be resolved, ensuring effective and meaningful remedy.
The Orissa High Court held that supplier non-existence cannot automatically imply fraud by the recipient. Independent evidence of intent is mandatory for invoking Section 74.
Court fees for GSTAT appeals must be calculated separately for each Act involved, ensuring distinct treatment for CGST, SGST, and IGST demands.
The guideline clarifies that GSTAT appeals must be filed online with proper formatting, documentation, and procedural compliance for successful registration.
