Demand Ignoring GSTR‑1 Amendment Correcting RCM Error Set Aside: Madras High Court • Bail Conditions Eased for Accused in Alleged Shell-Company ITC Racket: Supreme Court • Kraft, Greaseproof and Glassine Paper Bags Attract 5% GST Under Entry 319: AAR Tamil Nadu • Suppression and Fake-Invoice Findings Must Rest on Verified Records, Not Suspicion • Railway Construction Gets 12% Only if Proved a Composite Works Contract, Else 18% • Invoice-Numbering and Part-B Lapses in Genuine Transactions Do Not Attract Section 129 Penalty • Expired or Incomplete E-Way Bill Without Valid Reason Attracts Section 129 Penalty • Section 73 Cannot Be Used for FY 2024-25 Demands
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468 articles
Advocate’s Office Search Under Section 67(2) Upheld Where Prima Facie Material Shows Advocate Was Involved in…
The Delhi High Court has dismissed a writ petition challenging the search of an advocate's cabin within a law firm's premises under Section 67(2) of the CGST Ac…
FIR and Criminal Proceedings Under BNS Quashed Where CGST Act Proceedings Already Initiated and Applicant Exonerated in Adjudication
The Allahabad High Court has quashed a charge sheet, cognizance order and entire criminal proceedings under the Bharatiya Nyaya Sanhita arising from allegations…
Ford India: Section 74 SCN Based Solely on Audit Query Without Section 61 Procedure and Without Ability to…
The Gujarat High Court has admitted a writ petition filed by Ford India Pvt. Ltd. challenging show cause notices and orders-in-original under Section 74 of the…
Where State Tax Authority Has Initiated Prior Proceedings, Central Authority Cannot Proceed on Same Subject Matter Under Section 6(2)(b)
The Karnataka High Court has quashed show cause notices and adjudication orders issued by the Central Tax authorities in two companion writ petitions, holding t…
Seven-Day Timeline Under Section 129(3) for Issuing Notice After Detention/Seizure Is Mandatory
The High Court of J&K and Ladakh has set aside an order imposing penalty under Section 129(3) of the CGST Act along with the appellate order confirming it, hold…
Purchaser Who Paid Invoice Value and GST Through Banking Channels Cannot Be Arrested Merely Because Suppliers Turned Out to Be Fictitious
The Karnataka High Court has granted anticipatory bail to three purchasers apprehending arrest under Section 70/132 of the CGST Act in connection with an invest…
Section 74 Penalty Cannot Be Imposed Where Tax and Interest Were Voluntarily Paid Before SCN and No Fraud or Suppression Is Established
The Goods and Services Tax Appellate Tribunal, Bengaluru Bench, has delivered two significant decisions on the same day setting aside Section 74 penalties, appl…
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