Pune ITAT deletes Section 270A penalty on Advik Hi-Tech Pvt. Ltd., ruling non-disclosure of adjusted IT refund interest was an inadvertent error, not under-reporting.
Kolkata ITAT rules Section 143(2) notice without specifying scrutiny type is invalid, leading to quashed assessment for Durga Automotives.
The Allahabad High Court ruled that misclassification of goods alone does not warrant a Section 129 penalty under U.P. GST Act, requiring refund of any deposited penalty.
Punjab & Haryana High Court grants bail to Sarthak Jain, accused in a Rs 8.36 crore fake ITC case, noting five months’ incarceration and completed investigation.
Kerala High Court quashes GST demand against Golden Traders, ruling that availing ITC under wrong heads, without revenue loss, is not automatically subject to reversal under Section 73.
Madras High Court rules that issuing a single GST show cause notice for multiple financial years is impermissible, citing Sections 73 & 74 and procedural hardships for taxpayers.
The Gujarat High Court set aside GST demand notices and orders against a dissolved company, ruling that proceedings cannot be initiated against a non-existent entity
Bombay High Court sets aside NMMC s order attaching Sargam Foods cash credit account for cess recovery, citing lack of legal basis for credit-freeze.
Bombay High Court permits using Electronic Credit Ledger for 10% GST appeal pre-deposits, quashing an order that denied it and emphasizing adherence to judicial precedents.
Rajasthan High Court grants bail to Rajesh Agarwal in a ₹26 crore GST fraud case, citing no extraordinary reasons for continued detention and considering the prolonged trial.
