Allahabad High Court’s ruling on GST investigation: Assessee not entitled to Section 70 statement copies until SCN; court denies blanket order against coercive action.
The Allahabad High Court admitted a customs appeal by the Commissioner of Customs against CESTAT’s order favoring B.P. Wire Industry, staying its effect pending further hearing.
Gauhati High Court directs GST authorities to consider the restoration of a cancelled GST registration, even after the 270-day limitation period, provided the taxpayer furnishes all pending returns and pays dues, interest, and late fees.
The Madras High Court blocked criminal prosecution against Jurassic Refiners & Jewels, ruling the underlying customs duty evasion allegation, which stemmed from the duty-free gold scheme, was dismissed on merit by the Telangana High Court.
Jharkhand High Court set aside an order disallowing Rs. 30.29 lakh in Input Tax Credit (ITC) for the period 2018-19. Court quashed order because a new provision, S. 16(5) of CGST Act (inserted by Finance Act, 2024
The Calcutta High Court dismissed a writ petition by GSPS Developers Private Limited challenging the attachment of its bank account under the GST Act.
The Uttarakhand High Court’s recent judgment in the Puran Singh case sets a clear precedent for the revocation of GST registrations cancelled due to non-filing of returns.
In a case against the Union of India, the Patna High Court quashed a Betel Nut seizure memo, stating that mere citation of statutes is insufficient.
The Orissa High Court quashed an ex parte assessment order under Section 73 of the GST Act against OLA Fleet Technologies Private Limited,
Delhi High Court affirmed a ₹10 lakh fine on freight forwarder Ravindra Kumar for aiding illegal export of CITES-protected Red Sanders. Court rejected a larger penalty.
