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Search results for: Section 74

SC's Order in The Case of M/S Godway Funicrafts v/s The State Of Andhra Pradesh & Ors

Supreme Court: 100% GST Penalty Requires Proof of Fraud, Orders High Court for Rehearing

Without proving fraud, the 100% Goods Service Tax (GST) penalty cannot be levied, the Supreme Court ruled and asked the High Court to rehear the case. The order of the Andhra Pradesh High Court has been set aside by the bench of Justice B.V. Nagarathna and Justice K.V. Viswanathan, dismissing a review application filed by […]

Calcutta HC's Order in The Case of Sayan Biswas vs. Deputy Commissioner of Revenue

Calcutta HC Upholds Separate GST Notices for Same Period If Grounds Differ

The Calcutta High Court has ruled that the GST (Goods and Services Tax) authorities are allowed to issue separate notices under Sections 73 and 74 of the CGST/WBGST Act for the same tax period, given the basis of each notice is not same, however, it quashed the notice which raised the issued which already dealt […]

Patna HC's Order In Case of M/S Great Eastern Hire Purchase Pvt Ltd vs. State of Bihar

Patna HC Quashes Unlawful GST Recovery, Orders Department to Refund the Money

The Patna High Court ordered the State GST Department to return the money, along with 9% simple interest and Rs. 10,000 in costs, after invalidating an illegal tax recovery made under the Goods and Services Tax (GST) regime. The division bench, consisting of Justices Rajeev Ranjan Prasad and Ashok Kumar Pandey, after witnessing that the […]

Calcutta HC's Order In Case of M/s. Traco Enterprises vs. Deputy Commissioner of Revenue

GST Penalty Blocked: Calcutta HC Restrains Action Without Prior Approval

In the context of developments reshaping GST legislation, the Calcutta High Court has denied the state department the authority to proceed with a penalty notice issued under Section 122 of the CGST/WBGST Act, 2017, without prior approval from the court. The order was issued in connection with an investigation conducted under Section 35(6), which pertains […]

Allahabad HC's Order In Case of Trendships Online Services Pvt Ltd. vs Commissioner Commercial Taxes U.P.

Allahabad HC Upholds ITC Denial and Tax Penalty if Supplier Fails to Pay GST Dues

The Allahabad High Court upheld the validity of Section 16(2)(c) of the GST Act in a case, ruling that input tax credit (ITC) claims were not permitted. The court imposed a penalty on the buyer (the applicant) who claimed the ITC, as it was determined that the tax had not been deposited by the supplier. […]

Orissa HC's Order In Case of Arjun Nayak vs. Chief Commissioner of Commercial Taxes and GST

Orissa HC Allows Hearing Due to GST Notice Delay During Petitioner’s Medical Treatment

The Orissa High Court acknowledged the justification for the delayed response to the GST notice, attributing it to the petitioner’s medical treatment during the specified timeframe. Consequently, the high court permitted a hearing to address the matter. The Commissioner of State Tax (Appeal) rejection order was been contested by the applicant Arjun Nayak. The applicant […]

Bombay HC's Order In Case of Power Engineering (India) Private Ltd. vs. Union of India

No Hearing, No Valid SCN: Bombay High Court Cancels GST Refund Recovery

In the absence of a valid show cause notice and the denial of an opportunity to be heard, the Bombay High Court has quashed the Goods and Services Tax (GST) refund recovery. Under the GST regime, Power Engineering (India) Pvt. Ltd. is a registered EOU and is in the business of production and export of […]

GST Circular No. 12/2025 issued by the Government of Kerala

GST Circular No. 12/2025: Kerala Govt Amends Circular 5/2023 on Function Assignment

The Kerala Tax Department has released GST Circular No. 12/2025, which amends Circular No. 5/2023 to streamline the waiver of interest or penalty under Section 73 for the fiscal years 2017-18, 2018-19, and 2019-20. This change, based on the advice of the 53rd GST Council, defines which officer is responsible for processing waiver petitions based […]

Delhi HC's Order in The Case of Punjab State Cooperative Milk Producers Federation Ltd vs. Additional Commissioner Central Gst Delhi West Ward 45 Delhi & Ors

Delhi HC Directs Milk Federation to Correct Address on GST Portal After SCN Sent to Wrong Location

In a case where a GST show cause notice was issued to the wrong address, the Delhi High Court directed the taxpayer, Milk Federation, to update the correct address on the Goods and Services Tax (GST) Portal. The incorrect addresses were causing confusion, resulting in the applicant not receiving personal hearing notices. The Petitioner Federation, […]

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