Calcutta High Court rules mandatory pre-deposit under Section 107(6) of CGST Act is essential for appeal, even in cases of financial hardship. No discretion for waiver.
Delhi High Court sets aside reassessment notice against Well Trans Logistics, citing lack of independent application of mind by AO and reliance on borrowed information.
Delhi High Court dismisses Kavish Ispat’s writ plea against a GST order, directing appeal as reply was considered and hearing offered. Notification validity rests with Supreme Court.
Delhi High Court issues notice in reassessment challenge for AY 2018-19, directing AO to provide evidence of cash repayment in alleged bogus sales transactions.
Calcutta High Court mandates manual GSTR-1 form amendment beyond the due date, citing judicial precedents and the right to legitimate input tax credit.
Patna High Court sets aside a GST penalty of ₹6.33 lakh for the 2016-17 financial year, citing the non-existence of CGST Act at the time and relying on a Supreme Court precedent.
Madras High Court dismisses UP’s petition, ruling that GST Section 130 cannot be invoked for excess stock found during survey Sections 73/74 are the correct recourse.
Telangana High Court dismisses a bookie’s appeal, affirming a Rs. 1 lakh penalty for failing to audit accounts despite a high turnover, rejecting contradictory claims.
Delhi High Court dismisses plea against GST Circular 80/54/2018, citing a prior ruling that already set aside the disputed clarification on product classification.
Delhi High Court held that the benefit of exclusion of time by virtue of Explanation (ix) of Section 153B of the Income Tax Act cannot be available here as reference made for information under Indo-Swiss DTAA was invalid. Accordingly, questions to law as framed are answered against the Revenue.
