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Absence of a specified hearing date in show cause notice renders it invalid

March 13, 2024 522 Views 0 comment Print

Read the full text of the judgment/order of Allahabad High Court in the case of Gaurav Enterprizes Vs State of U.P. and Another regarding GST liability under Section 74.

GST: Tax Evasion Intention Essential for Section 129 Penalty

March 13, 2024 807 Views 0 comment Print

Read the full judgment/order of Allahabad High Court in Sanjay Sales Agency Vs State of U.P. challenging GST penalty under Section 129(1)(b). Penalty quashed, fresh order directed.

Gujarat HC allows Bail in case of issue of invoices without supply of goods

March 11, 2024 456 Views 0 comment Print

Explore the legal intricacies of a bail application filed under Section 439 of CrPC in connection with a GST fraud case. Detailed analysis of arguments and court decisions provided.

Both Parents’ Names Required on Educational Certificates: Delhi HC

March 11, 2024 249 Views 0 comment Print

Delhi High Court mandates inclusion of both parents’ names on educational certificates, challenging regressive norms. Read the full judgment here.

Objective Satisfaction Needed for GST Registration Cancellation: Delhi HC

March 11, 2024 300 Views 0 comment Print

Delhi High Court rules that proper officer must reach objective satisfaction before retrospectively cancelling GST registration. Key insights explained.

Physical weight of rough marble blocks can exceed declared weight: CESTAT

March 11, 2024 264 Views 0 comment Print

CESTAT Ahmedabad dismisses customs duty demand on Jain Grani Marmo for excess weight in imported marble blocks, emphasizing trade practices and EOU rights.

GST Officer Must Evaluate Reply’s Merits Before Deciding on Sufficiency: Delhi HC

March 10, 2024 3120 Views 0 comment Print

Delhi High Court remits matter in EMCO Cables (India) Pvt. Ltd. vs. Union of India case, citing opportunity denied by GST officer. Full text judgment analysis provided.

Delhi HC Quashes CGST Act Order Due to Non-Application of Mind

March 10, 2024 3804 Views 0 comment Print

Delhi High Court quashes CGST Act order for not considering petitioner’s detailed reply, directs re-adjudication by Proper Officer.

Delhi High Court allows cancellation of GST registration from SCN Date

March 10, 2024 249 Views 0 comment Print

Bijender Thakur vs Commissioner of GST & Ors.: Delhi High Court allows cancellation of GST registration from retrospective date under Section 29(2) of CGST Act, clarifying conditions.

Rajasthan High Court Denies Bail in Rs. 1032 Cr GST ITC Case

March 10, 2024 1590 Views 0 comment Print

Read the detailed analysis of Ashutosh Garg vs. Union of India case where the Rajasthan High Court denies bail in a significant GST ITC fraud amounting to Rs. 1032 Cr.

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