Orissa HC to hear dispute on GST Section 74 invocation despite voluntary ITC reversal before audit, examining jurisdictional issue and potential benefit under S. 128A.
Bombay HC directs refund adjusted against demand, rules adjustment illegal as 20% paid & appeal pending, citing CBDT circulars & court precedent.
Allahabad High Court rules that only downloading Part A of the e-way bill without completing Part B doesn’t absolve GST liability.
Orissa High Court condones delay in seeking GST registration revocation, citing precedent and petitioner’s willingness to pay dues, directs reconsideration.
Bombay HC examines Coca-Cola’s challenge to a GST demand regarding sales discounts. Court grants interim stay, questioning revenue’s interpretation of GST valuation rules.
Kerala High Court dismisses firm’s challenge to GST order, stating failure to use hearing opportunity differs from denial; directs firm to use appeal.
Allahabad High Court grants bail to GST fraud accused in Gangster Act case, noting prior SC bail in predicate offenses and citing recent Supreme Court ruling.
Kerala High Court sets aside rejection of Thrissur Canine Club’s 12A/80G registration, citing same-day amendment approval. Tax dept to reconsider.
Orissa High Court rules tax refund for pre-resolution period can be adjusted against old dues considered in NCLT approved plan, citing Ghanashyam Mishra precedent.
Bombay High Court stays ₹133 crore GST penalty on Shemaroo Entertainment executives, citing concerns over retrospective law application.
