Punjab & Haryana HC grants bail to a GST inspector accused of bribery. The court weighed pre-trial custody and evidence, imposing conditions on bail release.
Orissa HC modifies deposit requirements for staying a first appellate order under GST. Taxpayers can now deposit 10% of disputed tax as per revised notifications.
Calcutta HC condones 5-day delay in GST appeal filing, acknowledging illness and pre-deposit as proof of bonafide intention. Appeal directed for hearing on merits.
Calcutta HC clarifies that penalty under GST Section 129 can’t be imposed solely for non-disclosure of full supplier details in e-way bills.
Orissa HC directs RTO to release seized vehicle upon payment of outstanding motor vehicle tax, 50% fine, and show cause compliance. Details of the ruling here.
Orissa HC quashes GST summary assessment order for non-application of mind, issued at the last minute of extended time. Fresh hearing opportunity allowed.
Bombay High Court quashes GST levy on leasehold rights and remands the matter for reconsideration, instructing authorities to consider Gujarat HC ruling.
Punjab and Haryana HC remands GST case involving SBS Schooling, citing the Supreme Court’s functionality test for Section 17(5)(d) of the CGST Act.
The Settlement Commission held that the rectification of errors under Section 154 was confined to arithmetical or clerical errors and assessee’s application was beyond the scope of the Section 154.
Delhi HC quashed a ₹17 crore GST credit denial, remanding ISD credit issue for reevaluation in light of retrospective amendments to Section 140(7) of CGST Act.