High Court held that DGGI summons were unenforceable after jurisdiction to investigate was confirmed to rest with the State Tax Department, resolving the petitioner’s grievance.
Allahabad High Court set aside a GST cancellation order for being non-speaking, without application of mind and without giving the taxpayer an opportunity of hearing, holding it violated Article 14.
The Tribunal held that a loan advanced through cheque and supported by acknowledgments qualifies as a financial debt under IBC even without a written loan agreement.
The Court set aside High Court orders that suspended life sentences of murder convicts without proper reasoning, stressing that such discretion must follow settled legal principles.
The Delhi High Court held that notices sent to a GST registrant’s registered email constitute valid service, rejecting claims that personal hearing notices were not received. Proper email communication fulfills natural justice requirements.
The Tribunal allowed stay of recovery after directing a jewellery firm to pay ₹10 lakh and furnish a ₹10 lakh bank guarantee, holding 20% payment mandatory under section 254(2A).
The Court ruled that blocking ITC beyond available credit under Rule 86A is invalid, directing authorities to remove negative blocking from the taxpayer’s Electronic Credit Ledger.
Delhi HC held that a show cause notice issued for excess ITC was within the statutory three-month period prior to the outer limit under Section 73. The SCN and order are not time-barred.
CESTAT Mumbai held that MIMO-based Wi-Fi extenders qualify for exemption under customs notification, clarifying that exclusion applies only to products combining MIMO and LTE technologies.
The Gujarat AAR ruled that liquidated damages paid for contract breaches in an electric bus project do not constitute a supply and are not subject to GST.
