Allahabad HC rules a human error in GST e-way bill does not imply tax evasion, quashing penalties against Uttam Electric Store.
Delhi HC upholds provisional bank account attachment in ITC fraud case. Petitioner failed to prove attachment was unwarranted. Case dismissed.
Delhi HC invalidates GST demand due to mismatch in returns and bank credits, citing inadequate reasoning. Case remanded for fresh review and consideration.
Delhi HC rules Retrospective GST registration cancellation invalid without personal hearing and proper reasoning, remanding the case for fresh consideration.
Madras High Court orders reconsideration of Silk Junction vs Deputy State Tax Officer case over GSTR 1 and e-way bill mismatch.
Madras HC remands GST order for reconsideration, requiring 10% tax payment within 15 days and a reply to the show cause notice before a fresh order is issued.
Delhi High Court remands a ₹17 crore GST demand order to the Adjudicating Authority for a fresh decision, citing lack of reasons and procedural issues.
Delhi High Court held that reassessment action under section 148 of the Income Tax Act post approval of the resolution plan unsustainable as validity of resolution plan not questioned at any stage.
Gauhati High Court held that notification no.56/2023-CE dated 28.12.2023 is not in consonance with the provisions of 168(A) of the Central GST Act, 2017. Hence, all consequential actions so taken on the basis of such notification would also fail.
It is Petitioner’s case that a show cause notice dated 7th December 2023 without any details was issued calling upon Petitioner to attend the office of Respondent No.2. Respondent No.2 proceeded to pass the impugned order dated 28th March 2024 u/s. 23 of the MVAT Act.
