Gauhati High Court held that arrest of accused involved in evasion of GST by falsely claiming ITC during investigation without any reason to believe that accused will abscond or disobey summons not justified. Accordingly, accused released on interim bail.
Orissa HC directs OGST registration cancellation to be reconsidered, provided dues are cleared. Relief granted in line with Mohanty Enterprises judgment.
Chhattisgarh High Court orders state authorities to verify and process GST refund claims for contracts awarded before 01.07.2017 within 90 days.
In the case Satyabrata Jena vs. State of Odisha & Others before the Orissa High Court, the petitioner, a government contractor, sought relief concerning outstanding payments due to changes in the tax regime from pre-GST to post-GST.
Bombay High Court quashes GST order for improper notice service to an incorrect address, remanding the case for re-adjudication.
Thereafter an order u/s. 73(9) of the KGST Act was passed vide order dated 27.03.2024 whereunder the tax demand together with interest and penalty was made against the petitioner.
Revenue cannot compel Assessee to spread upfront fees and brokerage fees for issuing non-convertible debentures over two years for which non-convertible debentures were issued
Madras High Court held that e-way bill containing address of additional place of business which is not registered under GST is only procedural irregularities hence imposition of penalty under section 129(3) of the CGST Act, 2017 is liable to be set aside.
Bombay High Court dismisses petition challenging case transfer of Laxminath Investment to Delhi under Section 127(2), citing valid reasons and procedural compliance.
Calcutta High Court quashes GST registration cancellation, allowing restoration upon compliance. Review key judgments and implications in the C.P. George case.
