Gist of GST Articles
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.
The Hon’ble Gauhati High Court in the case of M/s. Surya Businees Private Limited held that once audit proceedings under Section 65 of the CGST/AGST Act had concluded and the assessee had discharged the liability determined in the final
The Hon’ble Rajasthan High Court in the case of M/s Ircon Pb Tollway Limited held that where the appellate authority merely reproduces the Order-in-Original verbatim without independent application of mind, the very purpose of the appellate remedy stands frustrated and such conduct amounts to abuse of computer and information technology.
The Hon’ble Supreme Court in Additional Commissioner Grade 2 & Anr. dismissed the SLP affirming that proceedings under Section 74 of UP GST Act, 2017 cannot be initiated to deny ITC to a bona fide purchaser who has duly established the genuineness of the transaction through tax invoices, e-way bills, transport documents, payment through banking channels and filing of returns
The Hon’ble Madras High Court in the case of Clear Secured Service Private Limited held that the Revenue Department cannot confirm a tax proposal denying ITC solely on the ground that the supplier was subsequently declared non-existent
The Hon’ble Goods and Services Tax Appellate Tribunal, Cuttack in the case of Manoranjan Dash held that no further pre-deposit under Section 112(8) of the CGST Act
The Hon’ble GST Appellate Tribunal, Hyderabad Bench in the case of Hero Wiretex Limited issued notice to the Revenue in an appeal challenging penalties imposed under Section 122(1)(ii) and Section 122(1)(vii) of the CGST Act
The Hon’ble Uttarakhand High Court in the case of Poddar Ispat Pvt. Ltd. held that passing an adjudication order on the same day as filing of reply, without intimating or affording a meaningful personal hearing, violates the principles of natural justice under Section 75(4) of the Act, and such hearing is a mere “eyewash.”
