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The Hon’ble Delhi High Court in the case of Kemexel Ecommerce Pvt. Ltd. v. Sales Tax Officer Class II / AVATO Ward 105, Zone 4, Delhi [W.P.(C) 16555/2025, order dated October 31, 2025] held that after the proper officer accepts…
The Hon’ble Jharkhand High Court in the case of Sri Ram Stone Works quashed GST notices issued under Section 61 of the CGST Act/Jharkhand GST Act, on the ground that the department had exceeded its jurisdiction by comparing the transaction value declared in returns with prevalent market prices, rather than pointing out discrepancies in the returns.
The Hon’ble Madras High Court in M/s Mandarina Apartment Owners Welfare Association held that the show cause notice lacked reference to scrutiny under Section 61 of the Central Goods and Services Tax Act, 2017. Instead, it cited data from GSTR-01 and GSTR-3B returns, highlighting discrepancies.