Karnataka High Court rules writ petitions cannot challenge tax intimations issued under Section 73(5) of CGST Act before a show cause notice is issued.
High Court rules GSTR-1 and GSTR-3B mismatch cannot justify rejecting GST registration cancellation. Respondents should process returns and issue an assessment order.
The Show Cause Notice to be issued in terms with Section 73 (1) of the Central Act or State Act could not be confused with the Statement of the determination of tax to be issued in terms with Section 73 (3) of the Central Act or the State Act.
Madras High Court rules that Tech Connect Retail can respond to GST notice before further action. Authorities directed to follow due process and provide documents.
Madras High Court held that cancellation of GST registration on account of non-carrying of any business not justified since business was temporary closed as proprietor had gone abroad during deepavali holidays.
AP High Court sets aside GST orders for missing officer’s signature and DIN. Fresh assessment allowed under GST Act, citing precedents and CBIC circulars.
Delhi HC modifies bail travel restrictions in Gorav Gupta case, post GST adjudication, allowing travel with department intimation, not court permission.
The Petitioner had imported certain goods from Taiwan between 2014 and 2017. The Respondent/Department had suspected undervaluation of said goods and referred the same to the Special Valuation Branch, Delhi.
Patna High Court held that input tax credit in GST regime is not admissible in relation to duty paid on capital goods in transit before appointed date. Accordingly, writ petition dismissed.
Delhi HC refers Tata Teleservices’ appeal to CESTAT to determine if service tax on VAS purchased via prepaid balance amounts to double taxation.
