The Calcutta High Court sets aside a 100% GST penalty, ruling that a stock transfer with proper documentation but without a registered “additional place of business” does not warrant a penalty.
Delhi High Court held that Customs Broker failure to oversee the clearance and the warehousing of the goods imported with intention to re-export leading to diversion of the goods in the domestic market is a clear violation. However, suspension of license for 13 months is sufficient.
Karnataka HC emphasized that availability of records with the tax authorities allows reconciliation of ITC even if the show-cause notice reply is pending. The order highlights procedural fairness and proper ITC verification under GST law.
Jharkhand High Court grants bail to an individual accused of Rs. 11 crore GST evasion, citing the prolonged period of the accused’s custody.
The Punjab and Haryana High Court granted regular bail to an individual accused of excise violations, citing his custody period and prior judicial precedents.
High Court granted bail to two accused arrested with 23 liters of hand-made Mahua liquor under Sections 34(2) & 59(a) of the C.G. Excise Act, noting no criminal antecedents and prolonged custody since June 2025.
The Allahabad High Court has set aside a ₹50,000 penalty order imposed under the GST Act, ruling that it was issued without a hearing, violating natural justice.
Rajasthan High Court quashed rejection of a delayed GST appeal, holding that limitation under Section 107(1) begins from actual communication of order, not just its upload on GST portal. Appeal restored for hearing.
The Delhi High Court clarifies the interpretation of CBDT’s compounding guidelines, ruling that an assessee cannot be charged a higher fee of 5% on a second application if the first was merely rejected and the offence was never compounded.
Delhi High Court orders release of a startup’s goods held by Customs, citing an inexplicable delay and directing a review of policies for MSMEs.
