Where assessee had made supply of the cotton seed oil cake as cattle feed, assessee was entitled to exemption under Serial No.102 of Exemption Notification No.2 of 2017 no matter if the product was supplied to traders or directly to consumers.
Commissioner of GST and Central Excise (CX) was directed to recover interest from the salaries or retirement benefits of officers responsible for the non-renewal of fixed deposits (FDs) arising from seized cash during an investigation.
Delhi High Court held that GST registration cannot be cancelled with retrospective effect. Accordingly, GST registration cancelled from the date on which it the registration was suspended.
Madras High Court held that notice for mismatch of the input tax between GSTR 3B with that of GSTR-2A is not received by the petitioner hence order set aside and matter remanded back for fresh consideration.
Madras High Court held that issuance of multiple notices for same year lead to confusion because of which petitioner failed to furnish the reply. Accordingly, order set aside with direction to grant proper opportunity of being heard.
Delhi High Court held that issuance of Show Cause Notice under Section 74 of the Central Goods and Services Tax Act, 2017 to the deceased taxpayer is invalid and hence liable to be set aside.
Delhi HC rules that irregularities in audit memo issuance do not invalidate the GST show cause notice. Petition for quashing the SCN dismissed.
Allahabad HC ruling: “Vitamins and minerals pre-mix” is classified as unclassified goods, not falling under “chemicals,” “drugs,” or “ores and minerals.
Delhi HC quashes GST registration cancellation due to vague SCN that lacked details of alleged fraud or misstatement, violating principles of natural justice.
Calcutta HC dismisses revenue’s appeal in PCIT vs. Chetan Kumar Tekriwal case, ruling that Section 271(1)(c) penalty is not applicable when full disclosure is made.
