Karnataka High Court quashed a GST revision order, holding that revisional powers under Section 108 cannot be invoked without initiating proceedings under Section 73 or 74
The Bombay High Court set aside a GST cancellation order, highlighting the need for reasoned decisions and proper consideration of submissions in accordance with natural justice
Court rejected writ petition challenging GST demand, directing petitioner to pursue appeal under Section 107 due to alleged fraudulent Input Tax Credit transactions.
The High Court quashed a Section 148 notice issued by the Jurisdictional Assessing Officer, confirming that such notices must follow the faceless assessment procedure.
The Court held that uploading a show cause notice on the GST portal after cancellation of registration violates natural justice, leading to quashing of Section 73 orders.
Tribunal ruled that provisional assessments cannot be finalised after an inordinate delay and set aside duty demand raised more than five years later without justification.
The High Court rejected the argument of delayed receipt of the revised mark sheet due to absence of proof. It affirmed the dismissal of the writ petition seeking another re-evaluation.
The High Court dismissed the revenue’s appeal as the tax effect was below ₹2 crore, applying the CBDT monetary limit circular and leaving the Tribunal’s deletion of the Section 68 addition undisturbed.
Allahabad HC quashed penalties under Section 129(3) of GST Act where Part B of the e-way bill was not filled due to a technical error and no intent to evade tax was found.
The Tribunal ruled that partial disallowance of section 54F deduction, without concealment or inaccurate particulars, does not warrant penalty under section 271(1)(c).
