High Court held that DGGI summons were unenforceable after jurisdiction to investigate was confirmed to rest with the State Tax Department, resolving the petitioner’s grievance.
Allahabad High Court set aside a GST cancellation order for being non-speaking, without application of mind and without giving the taxpayer an opportunity of hearing, holding it violated Article 14.
The Delhi High Court held that notices sent to a GST registrant’s registered email constitute valid service, rejecting claims that personal hearing notices were not received. Proper email communication fulfills natural justice requirements.
Bombay High Court held that once appellate authorities delete a penalty under Section 271(1)(c), no substantial question of law arises. Revenue’s appeal was dismissed.
Delhi High Court held that curbing right to appear in examination due to non-fulfilling mandatory physical attendance norms is contrary to spirit of NEP, 2020 and also UGC Regulations. Accordingly, Court directs to re-consider the same.
The Court ruled that blocking ITC beyond available credit under Rule 86A is invalid, directing authorities to remove negative blocking from the taxpayer’s Electronic Credit Ledger.
Delhi HC held that a show cause notice issued for excess ITC was within the statutory three-month period prior to the outer limit under Section 73. The SCN and order are not time-barred.
Dismissing borrower’s petition, High Court held that a 15-day gap between publication and auction meets statutory requirement for a subsequent sale and that auction notice contained sufficient property description and valid valuation.
Madras High Court permitted Tvl. Red Rose Garments to debit 50% of its four-month tax dues from a negatively blocked ITC ledger, pending final proceedings.
Madras High Court remitted a case for fresh adjudication after finding that fake invoices were generated in the petitioner’s GSTR-1 by an auditor to aid wrongful ITC claims.
