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Madras HC's Order in Case of Volvo Auto India Private Limited vs. Union of India & Ors

Madras HC Declares GST Extension Notifications Under Section 168A Unconstitutional

The extension GST notification issued under Section 168A of the CGST Act, 2017, which extended the time limit for adjudication, has been quashed by the Madras High Court. The bench of Justice Mohammed Shaffiq ruled that the Notification No. 09/2023 has specified poor in law since its issuance was not occasioned via a force majeure […]

Patna HC's Order In the Case of Om Traders vs. Union of India

Patna HC Permits Rectification of GSTR-3B Form to Align with GSTR-1 Data

The taxpayer is allowed to rectify GSTR 3B on par with the contents of GSTR 1, the Patna High Court stated. In the government, no system of rectification of any return is there once it is furnished. The taxpayer has furnished the application to rectify the GSTR 3B on par with GSTR 1 of the […]

Gauhati HC's Order in The Case of Aman Gupta vs. The Union of India and ORS

Gauhati HC: Summary in DRC-01 Cannot Replace Mandatory SCN Under GST Law

A summary of the show cause notice in GST DRC-01 is not a substitute for the actual SCN required to be issued under Section 73(1) of both the CGST Act and the SGST Act, the Gauhati High Court has ruled. The applicant, Aman Gupta, stated that the department furnished the SCN summary on 29.11.2024 without […]

Taxpayer Penalised ₹50,000 for One-Day Delay in GSTR-3B Filing

Strict GST Enforcement: ₹1 Lakh Penalty for Delayed GSTR-3B Filings

On 16th May 2025, a notice was issued to a taxpayer where the Proper Officer alleged that he had filed a late GSTR-3 B. As per the record examination, the allegation was made. U/s 47 of the CGST Act, a late fee has been imposed as per the examination because it was furnished after the […]

New Update on GST Refund Filing for Deemed Export Recipients

GSTN Makes GST Refunds Easier for Recipients of Deemed Exports

For the GST refund filing process, GSTN has announced an update under the category “On account of Refund by Recipient of Deemed Export”, aimed at easing the process and rectifying the taxpayer’s experience. Main Key Highlights Here are some important key highlights of GST refunds for recipients of deemed exports:- Compulsory GST Return Filing Taxpayers […]

Delhi HC's Order In The Case of Gurudas Mallik Thakur vs. Commissioner Of CGST and Anr.

Delhi HC: GST Penalty U/S 122(1A) Can Be Imposed on Any Person (Taxable & Non-Taxable)

The Delhi High Court has decided that anyone, whether they need to pay taxes or not, can face penalties for avoiding the Goods and Services Tax (GST) under section 122(1A) of the Central Goods and Services Tax Act from 2017. A division bench of Justices Rajneesh Kumar Gupta and Prathiba M. Singh varied from the […]

Allahabad HC's Order in the Case of Hundal Traders V/S State of U.P. and Another

Clarify GST Penalty Under Rule 86B, Section 129: Petition Filed in Allahabad HC

The Allahabad High Court is currently looking into a case brought by Hundal Traders. They are challenging a decision made by the State Tax Officer from the Mobile Squad-3 in Saharanpur. The STO has begun the proceedings u/s 20 of the Integrated Goods and Services Tax Act, 2017 (IGST Act), and Section 129 of the […]

Kerala HC's Order in The Case of M/s. Annoor Dental College Perumattom vs. State of Kerala

Kerala HC Directs Adjudicating Authority to Respond to Taxpayer’s Reply U/S 74 of GST Act

The petitioner in the case of Maya Pradeep Kumar vs. Audit Officer approached the Kerala High Court challenging a show cause notice (Ext.P4) issued under Section 74 of the CGST/SGST Acts. The applicant claimed that they answered all audit queries in the process of the audit, the final audit report (Ext.P3) overlooked these submissions directing to the […]

Karnataka HC's Order in The Case of M/s. S K Takappa S/O Kalappa vs Assistant Commissioner of Commercial Taxes (Appeals)

Karnataka High Court Affirms Validity of GST Appeal Filed on 90th Day from Email Communication

In a GST appeal case, the Karnataka High Court has intervened, asking the Assistant Commissioner of Commercial Taxes (Appeals) to hear the appeal filed by S K Takappa on its merits. An order passed under Section 73(9) and 73(10) of the CGST/SGST Act, 2017, has been contested by the applicant, a registered dealer, claiming that […]

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