Calcutta High Court permits release of goods seized under GST on furnishing 20% bank guarantee and restrains final decision without its leave.
The Gauhati High Court has quashed a GST order against Ganapati Enterprise, ruling that a proper show cause notice under Section 73(1) and an opportunity for hearing were not provided. The decision relies on a prior coordinate bench ruling.
The Madras High Court has condoned a 291-day delay in Annai Medicals’ appeal against an assessment order, requiring an additional 10% pre-deposit. The court noted the petitioner’s genuine reason of unawareness due to the order being uploaded on the GST portal.
The Madras High Court has nullified a GST order against Sri Modern Agencies for Assessment Year 2020-21, citing the tax officer’s failure to consider a filed reply. The case is remitted for a fresh order.
The Jharkhand High Court has granted an interim stay on Goods and Services Tax (GST) proceedings against P. K. Agarwala, deeming a show cause notice (SCN) issued under Section 74 of the CGST Act, 2017, as prima facie without jurisdiction.
The Madras High Court condoned a 44-day delay in Form 10B audit report filing for Centre for Educare and Research Charitable Trust, citing the auditor’s Covid-19 illness. A Rs. 5,000 cost was imposed.
The Jharkhand High Court has set aside a reassessment order against Anvari Khatun, citing the absence of a mandatory Section 148A notice. The case is remanded for fresh consideration with proper procedure.
The Jharkhand High Court has set aside an order dismissing a GST appeal by J.J. Electrotech Private Limited, ruling that a one-day delay fell within the condonable period.
Madras High Court dismisses Tvl. M. Reddiapatti Industries Sales Society’s writ petition challenging a GST assessment, citing laches and the petitioner’s prior admission of tax liability in a reply.
The Madras High Court has remanded the tax case of Tvl. SKP Readymix to the Commissioner of Commercial Taxes, citing a lack of detailed discussion in the original order.
