Calcutta High Court stays GST demand against Gopal Samanta, questioning validity of time extensions under Section 73 of WBGST/CGST Act due to lack of force majeure.
Tax authorities should not deny ITC to purchasing dealers if selling dealer failed to deposit collected tax, provided that purchasing dealer had conducted genuine transactions.
Bombay High Court held that it is not necessary that an assessment order should contain reference and/or discussion to disclose its satisfaction in respect of the each and every query raised.
Bombay HC waives sales tax arrears below 2 lakhs per the Maharashtra Settlement Act, 2023, clarifying future references exceeding this amount.
Karnataka HC quashes Rs. 23 crore GST demand against Adama India due to non-compliance with natural justice and procedural lapses. Detailed case analysis here.
Delhi High Court upholds CESTAT ruling, stating suspension revocation of Custom Broker license doesn’t impede penalty inquiry. Vijendra Singh’s appeal dismissed.
Orissa HC sets aside an ex parte GST order against Ashok Kumar Rayet due to non-service of SCN, grants fresh opportunity for reply and reassessment.
Madras HC quashes impugned CGST order due to service issues and grants petitioner a fresh hearing opportunity to address grievances.
Orissa High Court orders re-evaluation of time-barred GST appeals following Notification No.53/2023-Central Tax, dated 2nd November 2023. Appeals to be reconsidered as per new Notification
Andhra Pradesh HC quashes GST demand order in Form GST DRC-07 due to non-adherence to 30-day response period prescribed under Section 61 of CGST Act 2017
