Tax Guru

Allahabad HC Allows GST Appeal Using Electronic Credit Ledger Pre-Deposit

The court quashed the appellate authority's order that dismissed an appeal due to a pre-deposit made via this method, citing precedents from the Gujarat High Court and Supreme ...
Tax Guru

GST ITC Fraud with Forged E-Way Bills: Telangana HC Grants Pre-Arrest Bail

The Telangana High Court granted pre-arrest bail to three accused individuals in a GST Input Tax Credit (ITC) fraud case involving forged e-way bills and delivery ...
Tax Guru

Allahabad HC Dismisses Appeal Claiming Wrongful Opt-Out from GST composition scheme

The Allahabad High Court dismissed a writ petition from Poddar Electronics Security, upholding tax orders after the company failed to prove it challenged an erroneous GST status change or responded to ...
Tax Guru

Parallel Proceedings: Allahabad HC Directs State GST to Address Jurisdiction Objection First

Court directed the State GST authorities to first decide on the preliminary objection of jurisdiction before proceeding under Section 74 and 122 of the UPGST Act, 2017, ensuring fair opportunity for ...
Tax Guru

Unsigned GST Assessment Orders Invalid: AP High Court

The Andhra Pradesh High Court has invalidated GST assessment orders against RCC Engineering due to the absence of the ...
Tax Guru

Allahabad HC Directs Consideration of Excess GST Refund Petition

The Allahabad High Court has directed the Principal Secretary of the Urban Development Department to review a GST refund claim from Kala ...
Tax Guru

Reassessment Notices by Faceless Officers Not Illegal: Delhi HC

The Delhi High Court has ruled that a Jurisdictional Assessing Officer can initiate reassessment proceedings, citing a prior judgment that found concurrent jurisdiction with Faceless ...
Tax Guru

Gauhati HC Allows Reversal of GST Cancellation After Taxpayer Rectifies Default

The Gauhati High Court has ruled that GST registration cancellations for non-filing of returns can be reversed if the taxpayer rectifies the default and pays all ...
Tax Guru

Madras HC Allows GST Appeal Without Pre-Deposit After Full Tax Payment

Madras High Court held that a cooperative society could file a statutory GST appeal without further pre-deposit as the disputed tax of Rs.1.86 crore was already paid. The Court confirmed proper ...
Tax Guru

Sending Goods for Weighment Doesn’t Excuse GST Compliance; Penalty Upheld

Allahabad High Court rules that transporting goods for weighment does not exempt the requirement of GST documents. Penalty under Section 129(3) is ...
Tax Guru

Bombay HC Dismisses Section 74 CGST Challenges for Non-Exhaustion of Appeal Remedies

The Bombay High Court dismissed petitions challenging GST notices, stating writ jurisdiction is not a substitute for statutory appeals. The court noted the petitioners had already invoked the ...
Tax Guru

Delhi HC Directs Transfer of Corporate Winding-Up Petitions to NCLT

Delhi High Court orders the transfer of multiple company winding-up petitions to the NCLT for adjudication, citing a similar previous ...