Gujarat HC: The GST Authority is also directed to formulate the procedural guidelines to deal with a...ll persons who are suspects and eventually made accused and arrested. Let the same be done within eight (08) weeks without fail. It is only after once the learned Magistrate authorizes the detention of the accused, following the safeguards given under the Cr.P.C. as they would also apply to the offences under the GST Act detention beyond 24 hours can be permitted. By presenting figures also, the authority cannot seek immunity for its action which is otherwise not sustainable under the law show more

Telangana HC: The Second Amendment Act in Telangana VAT, 2005 made on 02.12.2017 given retrospective... effect from 17.06.2017 cannot be sustained as the same is devoid of legislative competence as the same are wholly inconsistent with the scheme of the Constitution Amendment Act read with the CGST Act and the TGST Act show more

Telangana HC: The petitioners have the right to file appeal under Section 107(1) & 107 (6) of th...e CGST Act if the petitioners deposit 10 per cent of the disputed tax and assessee already having deposited more than statutorily required no coercive action should be taken by the respondents in the course of investigation show more

Calcutta HC: Recovery of demand more than the statutory pre-deposit amount required to be made in fi...ling appeal is arbitrary and illegal and respondent authority are directed to take immediate steps for refund of the amount recovered in excess of 20 per cent of the demand show more

Calcutta High Court - Goods which are subject to nil rate of cess would be construed as exempt suppl...ies for purposes of the formula prescribed Rule 89 (4) of the CGST Rules and therefore, deserves to be excluded from the calculation of adjusted total turnover show more

Delhi High Court: The prosecution of the petitioner cannot be initiated under Section 135(1)(a) of t...he Act as valuation of the goods is less than Rs.1 Crore and further as per the provisions of Section 132 of the Act, which existed at the relevant time the punishment which could have been imposed for violating Section 132 of the Act could have extended for a period for a period of six months or with fine or with both and limitation in this case as provided under Section 468 of Cr.P.C. is only 1 year and for such reason orders summoning the petitioners are bad in law. show more

J&K High Court: Sub-Section (2A) of Section 35G contemplates for recording satisfaction regardin...g sufficient cause for not filing the appeal within the period of 180 days as prescribed and delay cannot be condoned in case no sufficient cause is provided. Further The change of opinion of the court in a subsequent matter of another party would not give any leverage to the appellants to reopen the decisions which have attained finality show more

Meghalaya High Court - The eligibility or entitlement to obtain cenvat credit, in terms of Section 1...40(1) of the Act of 2017, is based on whether the matter is reflected in the return which is filed as per the existing law in the manner prescribed; and not on when the return was filed or whether the duty or tax for which cenvat credit is claimed had been deposited prior to the appointed date show more

Gauhati High Court: The doctrine of substantial compliance is a judicial invention, equitable in nat...ure, designed to avoid hardship in cases where a party does all that can reasonably be expected of it, but failed or faulted in some minor or inconsequent aspects which cannot be described as the “essence” or the “substance” of the requirement show more

Andhra Pradesh High Court: Intentional and wilful non-disclosure of crucial facts can be inferred fr...om the self-declaration made on the web portal and accordingly penalty can be levied u/s 74 of the GST Act show more

Gujarat High Court - Paragraph 2 of the Notification No. 11/2017-Central Tax (Rate) dated 28.6.2017 ...and identical notification under the Gujarat Goods and Services Tax Act, 2017, which provide for a mandatory fixed rate of deduction of 1/3rd of total consideration towards the value of land is ultra-vires the provisions as well as the scheme of the GST Acts show more

Calcutta High Court - Assessee allowed to claim input tax credit of Tran-1/ revised Tran-1 by filing... of individual tax credit in GSTR-3B form of the current month with liberty for revenue to verify the genuineness of the claim. show more

Orissa High Court - Unless it is shown that the notice to show cause has been issued palpably withou...t any authority of law, the show cause notice cannot be quashed in exercise of writ jurisdiction under Articles 226 and 227 of the Constitution show more

Gujarat High Court – Show cause notice and order cancelling the GST registration are quashed i...n view of the decision in case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., Special Civil Application No.18860 of 2021, decided on 24.02.2022 show more

Gujrat High Court –  As per provisions of sec.74(5) of the GST Act, 2017, the intimation ...should be given in the form GST DRC– 01A and not GST DRC– 01 and on the basis of the same no recovery can be done from the dealer. Only after failing to pay tax as per the notice given in form GST DRC– 1A, the department can proceed to issue show cause notice in form DRC– 01 and carry out regular assessment show more