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GST – Karnataka High Court: Clubbing multiple financial years in a single Section 74 show cause noti... GST - Allahabad High Court: Penalty at 200% under Section 129(1)(b) upon interception of goods is at... GST - Delhi High Court: Fresh demand cannot be raised for pre-Insolvency Resolution Process after ap... GST - Delhi High Court - Summons under Section 70 is a statutory investigative power and does not in...

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GST – Allahabad High Court: Mere technical lapses, like non-mention of transporter’s name in the e-way bill, without intent to evade tax, cannot justify penalty under Section 129 [order attached]

GST – Delhi High Court: Show cause notice issued on 30 November 2024 for FY 2020–21 is within limitation, “three months” under Section 73(2) refers to calendar months, not 90 days [Order attached]

GST – Madras High Court: Limitation under Section 74(10) excludes the commencement date as per the General Clauses Act; thus, the time limit begins from the next day after the annual return due date - Order issued withi...

GST – Bombay High Court: Parallel proceedings under CGST by different officers for the same subject matter are impermissible [Order attached]

GST – Calcutta High court: 4-months period for filing GST appeal under Section 107(4) is directory, not mandatory - Delay condoned being notice issued under "additional notices" tab [Order attached]

GST – Calcutta High court: Delay in filing GST appeal to be computed from date of adjudication order, not its communication - Delay of 19-days condoned [Order attached]

GST – Calcutta High Court: 60-day timeline under Section 54(7) of the GST Act for refund processing is mandatory, non-adherence by tax authorities vitiates the refund rejection, entitling the taxpayer to a full refund wi...

GST – Calcutta High Court: 394-days of delay in filing GST appeal cannot be condoned under Section 107(4); Natural justice is not violated if a hearing date is given but ignored by the taxpayer [Order attached]

GST – Himachal Pradesh High Court: Delay condoned in filing GST appeal, as registration cancellation affects livelihood - Right to carry on business is protected under Article 21 [Order attached]

GST – Patna High Court: Refund of wrong tax paid (CGST & SGST) is allowable under Section 77 if IGST is later paid correctly; limitation runs from date of IGST payment, not original wrong payment [Order attached]

GST - Gujarat High Court : Refund allowed of compensation cess on coal used in manufacturing export goods even when exports are made with payment of IGST - Circular being contrary to GST and Cess is set aside [Order atta...

GST – Calcutta HC dismisses Writ Petition filed against Section 74 order due to lack of evidence such as bank statements to support ITC claims within 180 days - Held appeal is proper remedy, not writ, when jurisdiction i...

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