Madras High Court held that provisions of section 16(2)(c) of the Central Goods and Services Tax Act, 2017 read with rule 36(4) of the Central Goods and Services Rules, 2017 are not violative of Article 14 of the Constitution of India. Accordingly, writ petition dismissed.
Orissa High Court quashes royalty, additional charges, and penalty demand on Raja Bricks for stacked minerals, citing natural justice violation and ordering fresh hearing.
J&K High Court mandates Home Ministry to pay GST on hotel accommodation rent, in addition to fixed rent, citing prior precedent. Hotelier must register for GST.
Madras High Court directs Customs to consider a firm’s plea for warehoused cashew nut clearance amid a commercial dispute over an import contract.
Calcutta High Court ruled that appellate authorities can accept additional evidence in GST appeals for fair disposal, even if Rule 112(1) conditions aren’t fully met.
Gauhati High Court condoned a 265-day delay in a GST appeal filed by the Principal Commissioner against Numal Saikia, citing reasons presented in the application.
Madras High Court sets aside a GST assessment order against Tvl. Gopal Vinod Granites, citing an error where the final order named an incorrect entity, violating natural justice principles.
Calcutta High Court dismisses PCIT appeal, ruling penalty notice under Income Tax Act invalid due to failure to specify contravention, citing judicial precedents.
Karnataka High Court mandates GST Department to establish a system for tracking email notice delivery after quashing adjudication orders due to non-receipt claims.
The petitioner is a partnership firm and is registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017. Show cause notice was issued due to non-filing of GST returns for a continuous period of six months.
