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The Hon’ble Supreme Court in M/s. Bengal Cold Rollers Private Limited issued notice in the challenge laid to the judgment of the Hon’ble Telangana High Court which had held that the time limit prescribed under Section 74(2) of the CGST Act for issuance of a show cause notice is merely directory and not mandatory..
The Hon’ble Delhi High Court in Lalitendra Gulani disposed of the writ petition assailing the summons issued under Section 108 of the Customs Act, 1962 to an Advocate calling upon him to disclose a legal opinion rendered to his client on classification of imported goods, after taking on
The Hon’ble Madras High Court (Madurai Bench) in M/s. Guru and Co. ruled that Central Government cannot travel beyond the recommendations of the GST Council, and that the GST Council, whose power under Article 279A of the Constitution of India is only to make recommendations, does not possess any power to ratify Notifications already issued by the Government.
The Hon’ble Supreme Court in M/s Jorabat Shillong Expressway Limited issued notice on the Special Leave Petitions as well as on the prayer for interim relief, in a challenge to the judgment of
The Hon’ble Andhra Pradesh High Court in Nominee Works Committee Kalavalla and M/s GSN Granites v. Assistant Commissioner (ST) & Ors. [Writ Petition No. 14368 of 2026 dated June 15, 2026] set aside the assessment orders passed in Form GST DRC-07 which did not bear the signature of the Assessing Officer and held
The Hon’ble Supreme Court in Bhandari Scrap Traders dismissed the Special Leave Petitions filed relying on the judgment of the Hon’ble Gujarat High Court in Maruti Enterprise v. Union of India & Ors. , thereby affirming that Section 16(2)(c) ..
The ITAT, Kolkata Bench in M/s Diach Chemicals & Pigments Pvt. Ltd. set aside the addition sustained by the Commissioner of Income-tax (Appeals) on account of alleged bogus purchases and held that where the impugned purchases are duly backed by tax invoices, e-way bills, lorry receipts, weighment slips, GSTR-1 and GSTR-3B
The Hon’ble Patna High Court in the case of Manju Devi Agarwal held that where the taxpayer voluntarily discharged substantial tax liability after audit but failed to contest allegations of wilful suppression and also admitted liability towards interest and penalty during adjudication
The Hon’ble Supreme Court in Union of India & Ors. dismissed the batch of Special Leave Petitions filed by the Revenue against the judgment of the Hon’ble Gujarat High Court dated January 03, 2025, which had held that assignment/sale and transfer of leasehold rights of a plot of land allotted by the GIDC
The Hon’ble Calcutta High Court in the case of Industrial Pumps & Motors Agencies &Anr. vs. The State of West Bengal & Ors. [WPA 28356 of 2024, order dated April 16, 2026] held that mere expiry of e-way bill, in absence of any intention to evade tax and where transportation documents were otherwise genuine, cannot justify imposition of harsh penalty under Section 129 of the WBGST Act, 2017.