Appellate authority has a statutory duty under Section 107(11) of Goods and Services Tax Act to conduct further inquiry and decide appeal based on its merits, even if appellant fails to produce written submissions.
Orissa HC rules surplus electricity used in another unit for manufacturing dutiable goods is entitled to Cenvat credit. No substantial question of law arises.
Kerala High Court nullifies GST assessment order issued before reply period expired, citing violation of natural justice for the 2017-18 tax year.
Madhya Pradesh High Court dismisses Future Consumer Ltd.’s petition challenging tax liability of over ₹1.16 crore, citing lack of response to show-cause notice.
Allahabad HC hears Jai Shree Traders’ GST dispute with UP authorities, orders release of detained goods on bank guarantee, and schedules further proceedings for January 2025.
The Andhra Pradesh High Court rules that Sodium Bicarbonate and Magnesium Sulphate retain their chemical status and are taxable at 8%.
Allahabad HC rules in Ahs Steels Vs Commissioner, mandating alternative service methods for GST notices after registration cancellation.
Andhra Pradesh HC grants real estate company a chance to revoke GST registration cancellation delayed due to insolvency proceedings. Deadline set for application.
Andhra Pradesh High Court held that usurping the jurisdiction of the disciplinary authority is impermissible. Thus, order is set aside and matter remitted back to the disciplinary authority for consideration.
Madras High Court upheld the order stating cross-examination is unnecessary for statements meant to corroborate independent evidence in Annai Poly Packs case.
