Read about Delhi High Court’s ruling in Seema Gupta vs. Principal Commissioner of GST, directing bank to allow operation of bank account after expiry of provisional attachment under CGST Act.
Read the full judgment of Sai Manikanta Electrical Contractors Vs Deputy Commissioner, Andhra Pradesh High Court. Learn why GST proceedings without DIN are deemed invalid.
Gauhati High Court rules no mandatory installation of capital goods in the year of procurement for Cenvat credit eligibility. Key judgment for manufacturers.
Madras High Court orders a personal hearing for Kamatchi Stores on 15% pre-deposit of GST cess liability due to lack of awareness during early GST implementation.
Allahabad High Court quashes GST order due to lack of hearing, directs de novo assessment for New Makhan Bhog under Section 74 of the UP GST Act.
Karnataka High Court rules income tax raid alone insufficient for PC Act charges. Full analysis of T. N. Chikkarayappa vs State of Karnataka case.
Kerala High Court’s ruling in Cherthala Taluk Agricultural Credit Co-Operative vs. ITO underscores the necessity for assessing officers to consider relevant judicial precedents while finalizing assessments.
Shiva Kumar Deora vs. Union of India – Jharkhand High Court held that proper officer under GST should not be requiring or forcing or coercing a person so summoned to give statement after office hours.
Madras High Court remands the order issued to Vaduvambikai Enterprises for reconsideration due to lack of personal hearing as required under Section 75(4) of the GST Act.
Telangana HC sets aside reassessment notices under Section 148 for not following the modified procedure of Finance Act 2021. Invalid reassessment ruled in Uppariguda case.
