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
Legal Blog & News
Rulings explained, with a link to every judgment discussed.
274 articles
Department Cannot Revive Settled Classification Issue by Fresh SCN After HC Sets Aside Earlier One
The Rajasthan High Court has applied the principles of judicial discipline and res integra to quash a fresh show cause notice issued by a GST authority merely w…
Notification 53/2023 Covers All Appeals Filed Before 31 January 2024 Deadline, Not Just Previously Rejected Ones
The Gujarat High Court has resolved an important interpretive dispute over the scope of Notification No. 53/2023-Central Tax dated 02.11.2023, holding that the…
CESTAT Cannot Constitute a Larger Bench to Question a Jurisdictional HC Ruling, Telangana HC Holds
The Telangana High Court has set aside a Customs, Excise and Service Tax Appellate Tribunal order that had directed the constitution of a Larger Bench to decide…
Showing 261–270 of 274 articles