Eight appeals filed by MRF Limited before different State Benches of GSTAT transferred to the Principal Bench… • Confiscation order passed on the same day as the show cause notice • "Communication" under Section 107(1) means actual communication to the person aggrieved • Retrospective cancellation of a supplier's registration does not by itself render inadmissible the input tax… • Cash cannot be seized under Section 67(2) of the CGST Act • Section 147A of the Income Tax Act declared unconstitutional • Penalty confirmed in the adjudication order cannot exceed penalty proposed in the show cause notice • Refund cannot be appropriated against a demand for which statutory pre-deposit has been made and appeal is pending
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271 articles
ITC Blocked Under Rule 86A Cannot Be Treated As Payment Of Pre-Deposit Under Section 107(6), State Officer…
The Delhi High Court has held that ITC blocked under Rule 86A of the CGST Rules cannot be appropriated towards the mandatory pre-deposit under Section 107(6) of…
Amended Pre-Deposit Under Section 107(6) Does Not Apply To SCNs Issued Before 1 October 2025, Competence Of…
The Delhi High Court has disposed of a batch of 21 writ petitions arising from a single DGGI investigation involving 629 firms, with aggregate penalties running…
Detention By DGGI During Search Is “Arrest” For Article 22 Purposes, Transit Remand Mandatory For Inter-City Movement
The Allahabad High Court has declared the arrest of the petitioner illegal and quashed the remand order, holding that actual custody during search proceedings c…
Arrest Of Assessee Declared Illegal For Clubbing “Clandestine Removal” With “Undervaluation” Under Different…
The Allahabad High Court has quashed the remand order and declared the arrest of a television importer illegal on multiple grounds, including the clubbing of "c…
Showing 201–210 of 271 articles