Allahabad High Court invalidates seizure and penalty under UPGST, ruling that e-way bill notifications were rescinded and goods transport was lawful.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.
Delhi High Court sets aside GST order for denial of hearing; directs fresh adjudication. Validity of GST time extension notifications left to Supreme Court.
Madras HC set aside rejection of refund under Section 54(3) of the CGST Act for a cotton yarn manufacturer, holding that CBIC Circular No.135/05/2020-GST cannot override statutory provisions. The court relied on rulings of other High Courts that had struck down the circular as ultra vires.
Karnataka HC ruled that refund of unutilised Input Tax Credit under Section 54(3)(ii) of CGST Act is permissible even if input and output goods are identical, holding that restriction in earlier circulars was deleted and revised circular applies retrospectively.
Tamil Nadu GST AAAR upholds AAR ruling that TR-6 challans, even with Customs letters or SVB orders, do not qualify as eligible documents for Input Tax Credit on import IGST. Only re-assessed Bills of Entry allow ITC, subject to Section 16(4) time limits.
