Madras High Court dismisses writ petitions challenging JAO’s jurisdiction in issuing Section 148 notices under IT Act, citing compliance with faceless schemes.
Bombay High Court held that Tribunal cannot review order based on subsequent decision of Supreme Court and Tribunal has no power to condone delay in filing miscellaneous application.
Patna High Court upholds the validity of Section 16(4) of CGST/BGST Act, addressing input tax credit claims and compliance requirements. Key details and implications discussed.
Supreme Court held that refund of 100% court fees granted as the amount of court fees involved was not excessive and the dispute was resolved amicably by mediation under section 89 of the Code of Civil Procedure 1908 [CPC].
Allahabad High Court quashes detention order, ruling goods should be released under Section 129(1)(a) of the CGST Act, applying 2018 circular.
Calcutta High Court grants interim relief to OSL Exclusive Pvt. Ltd., restraining recovery under CGST/WBGST Act. Final hearing scheduled for July 2024.
Gujarat High Court directs refund of Rs. 40,00,000 GST deposit made by mistake, ruling that limitation cannot apply but interest is not eligible.
It would be unjust to deny benefit to petitioner merely because petitioner filed return prior to the issuance of amnesty notification dated 31.03.2023, confined to amnesty only to those who filed return between 01.04.2023 and 30.06.2023.
Assessee was registered under GST Act, had its original GSTIN cancelled in September 2018 and was later assigned a new GSTIN in September 2019. Assessee had filed its monthly returns in GSTR-1 and GSTR-3B through the common portal.
Calcutta HC quashes state GST SCN and order, citing overlap with central authorities’ prior action for the same tax period and subject matter under GST law.
