Calcutta High Court orders the GSTIN portal reactivation for Ashirvad Food Products to make the appeal pre-deposit, ensuring the right to appeal is not blocked by ‘inactive’ status.
Punjab & Haryana High Court denies pre-arrest bail to petitioner involved in a fake ITC scheme, citing operation of a fictitious firm, false e-way bills, and non-cooperation with GST investigation.
CAAR Mumbai has ruled in the matter of Godrej & Boyce Manufacturing Company Limited, classifying the imported ‘Forklift Drive Train’ under CTI 8431 20 10. The authority held that the custom-designed assembly is an essential part of a forklift, suitable for sole and principal use with CTH 8427 machinery.
The Delhi High Court recalled its previous orders in four GST cancellation petitions after discovering the SCNs and petitioners’ ID documents (Aadhaar) were forged, triggering a high-level probe into the fraudulent use of the judicial process.
Allahabad High Court invalidates seizure and penalty under UPGST, ruling that e-way bill notifications were rescinded and goods transport was lawful.
Delhi High Court declines writ relief in ITC fraud case, directing petitioners to approach appellate authority under Section 107 of the CGST Act.
The Allahabad High Court dismissed a challenge to a GST Show Cause Notice (DRC-01) arguing it was premature. The Court held the error was hyper-technical since the petitioner disputed the entire liability, distinguishing the Agrometal precedent.
The Delhi High Court holds that the challenge to GST notifications extending time limits for Section 73 adjudication orders must await the Supreme Court’s ruling on the validity of Section 168A extensions, noting conflicting High Court judgments.
Allahabad High Court rules GST penalty invalid where e-way bill was delayed due to technical reasons and no intent to evade tax was found.
ITAT Agra holds surrendered jewellery and cash as business income, not unexplained under Sections 69A/69B; Revenue’s appeal dismissed.
