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All High Courts

Principle of “he who heard must decide/he who decides must hear” in GST Proceedings

June 17, 2024 1488 Views 0 comment Print

Explore Kerala High Court’s latest GST judgment on KPB Chits Limited, emphasizing principle ‘he who decides must hear’ and its implications under KGST/CGST Act.

Appellate Authority shall consider request for waiver of pre-deposit under AGST Act, 1993: Gauhati HC

June 16, 2024 597 Views 0 comment Print

Gauhati High Court directs Appellate Authority to decide on waiver request for 25% pre-deposit under Assam General Sales Tax Act within 6 months.

Suspension of Commercial Tax Officer Based on News Report: HC Directs Non-Enforcement of Order

June 16, 2024 459 Views 0 comment Print

Read the detailed Karnataka High Court judgment on suspension orders issued to Commercial Tax officers following allegations of illegal gratification. Full analysis and implications discussed.

Madras HC Sets Aside Demand Order on Rs. 2L Pre-deposit Condition, directs Fresh adjudication

June 16, 2024 306 Views 0 comment Print

Explore the Madras High Court judgment where GST returns were not filed due to COVID-19, leading to interest liability challenges. Read the detailed analysis and conclusions here.

Inadvertent error while filling GSTR 3B returns: HC directs fresh assessment order

June 16, 2024 576 Views 0 comment Print

Madras High Court sets aside GST liability order on non-payment under RCM, highlighting principles of natural justice and a 10% pre-deposit requirement.

Lack of awareness of notices & orders uploaded on GST Portal: Madras HC Directs Fresh Adjudication

June 16, 2024 435 Views 0 comment Print

Read the Madras High Court judgment on GST proceedings involving ITC reversal and bank account attachment. Learn about the court’s direction for fresh adjudication with a 10% pre-deposit.

GST Demand confirmed due to non-submission of reply: HC directs Reconsideration

June 16, 2024 342 Views 0 comment Print

Madras High Court allows reconsideration on GST pre-deposit requirement amid inability to participate in personal hearing. Detailed analysis of the judgment.

Madras HC Orders Provisional Release of Imported Multifunction Printers

June 16, 2024 165 Views 0 comment Print

Madras High Court orders provisional release of imported used digital printers, mandates payment of raised customs duty. Read full judgment details.

Officer not considered GST & Interest Payment: HC set-aside order & directs reconsideration

June 15, 2024 426 Views 0 comment Print

Madras High Court remits Amici Design vs State Tax Officer case for reconsideration due to non-consideration of GST payment with interest. Read the full judgment.

Attachment Without Notice Under CGST Section 74 is Inappropriate: P&H HC

June 15, 2024 723 Views 0 comment Print

Punjab & Haryana High Court deems attachment proceedings initiated without notice under Section 74 of the Central GST Act as unjustified. Read the full judgment here.

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