The Delhi High Court remands a GST order exceeding Rs. 7.5 crores due to denial of opportunity to be heard, granting the petitioner 30 days to file a reply to the SCN.
The Court held that although the GST demand covered multiple years, a single consolidated order permits one appeal. Pre-deposit and filing deadlines were extended.
Delhi High Court held that benefit of omission of Rule 96(10) of the Central Goods and Services Tax Rules sought to be extended to all the pending proceedings. Accordingly, proceedings deserves to be quashed. Thus, writ petitions are allowed.
The Court ruled that authorities cannot block more Input Tax Credit than what is available in a taxpayer’s electronic ledger under Rule 86A of CGST Rules.
The Orissa High Court permits the petitioner to maintain a stay on a first appellate GST order by depositing 10% of the disputed tax, aligning with the September 2025 notification.
Bombay High Court held that non-production of arrested person before the nearest Magistrate within 24 hours of the detention renders the arrest completely illegal and in violation of clause 2 of Article 23. Accordingly, the applicant would have to be released on bail.
Delhi High Court orders release of a seized Rolex, ruling that a foreign resident’s personal jewellery brought into India for re-export cannot be detained without timely notice.
The court issued notice on a petition challenging GST demand raised for Input Tax Credit distribution among branches, citing misinterpretation of GST provisions.
Punjab & Haryana High Court remands petitions for reconsideration, directing authorities to reassess educational institutions’ eligibility for Section 10(23C)(vi) exemption in light of Supreme Court rulings.
The Madras High Court upheld the GST demand for reversal of input tax credit, citing supplier non-payment. The petitioner may still appeal with a 50% deposit within 30 days.
