Amalgamating Registration Cancellation With ITC Reversal and DRC-03 Payment Demand Is Impermissible — Gujarat HC Quashes Entire Proceedings Where Appellate Authority Introduced Grounds Beyond SCN • Section 6(2)(b): DGGI Proceedings Under Section 74 and State Proceedings Under Section 73 on Different Statutory Basis Are Not ‘Same Subject Matter’ — Delhi HC Declines to Interdict State Proceedings • Erroneous Refund of Accumulated ITC Recoverable Under Section 73 Even Without First Reversing RFD-06 Through Departmental Appeal — Interest Under Sections 73 and 50 Is Substantive Statutory Consequence, Not Dependent on Fault: GSTAT Raipur Bench Delivers Landmark 88-Paragraph Ruling in Hindalco • Section 93 Permits Penalty Proceedings to Be Commenced After Death of Taxable Person — Constitutional Validity of Section 93(1)(b) Upheld: Delhi HC Delivers Authoritative Interpretation in First Reported CGST Act Ruling on Post-Death Determinations • Arrest of Petitioner Who Appeared Pursuant to Court Order Is Brazen Violation of Article 21 — P&H HC Chief Justice Orders Release, Summons Officers in Personal Capacity for Disciplinary Examination • Deficiency Memo Cannot Be Issued on the Ground That Refund Application Is Time-Barred — Rejection on Limitation Must Follow Show Cause Notice Route Under Rule 92(3): Madras HC • Tax Paid Under Wrong Head (CGST/SGST Instead of IGST) Due to Clerical Error: No Interest Payable, Amount to Be Appropriated Towards Correct Liability — Madras HC Extends Section 77 Principle • State Authorities Cannot Proceed After Central Authorities Have Issued Earlier Order on Same Issues — Madras HC Applies Supreme Court’s Armour Security Guidelines
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