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The Hon’ble High Court of Madras in the case of Sunbeam Generators (P.) Ltd. remanded the matter for disposal on merits and allowed the writ petition. The Court held that the date of online filing is considered as the date of filing appeal when order appealed against uploaded on the common portal.
The Hon’ble High Court of Bombay in the case of Viswaat Chemicals Ltd. & Anr. dismissed the writ petition and held that an Assessee should respond to the Show Cause Notice and taken all grounds before the authority, and if aggrieved, should have availed the alternate statutory remedy of appeal.
The Hon’ble Allahabad High Court in the case of Shree Om Steels, allowed the writ petition and held that confiscation proceedings under Section 130 of the CGST Act cannot be initiated for excess stock solely based on survey, as the tax demand must be quantified under Section 73 or 74 of the CGST Act.
The Hon’ble Telangana High Court in Sudarshan Theatre dismissed the writ petitions and held that the Assessee violated Section 171 of the CGST Act by failing to reduce ticket prices immediately following the GST rate reduction effective from January 1, 2019.
The petitioner requested the court to quash an ex-parte demand order and show cause notice issued under Section 73 of the SGST Act. A preliminary objection was raised regarding the petition’s maintainability, highlighting that an appeal is available under Section 107 of the GST Act against the impugned order.
The Hon’ble Madras High Court in Tvl. SKL Exports the delay in filing appeal before the Appellate authority due to the reason the assessee preferred rectification petition should be condoned and directed the appellate authority to dispose the case on merits.
The Hon’ble Madras High Court in Greenstar Fertilizers Limited held that penalty cannot be demanded under Section 74 of the CGST Act where the assessee has not utilized the ineligible Input tax credit and the same is lying in the E-credit ledger.
The Hon’ble Allahabad High Court in the case of M/s. Gopi Chand Batra Traders quashed the Penalty Order and Appellate Order, holding that search and seizure of godown cannot result in penalty proceedings under Section 129 of the CGST Act.
The Hon’ble Gujarat High Court in P.R. Trading stopped the Revenue department from making coercive recovery from the assessee until it resolve the matter, listed the matter for hearing on July 01, 2024.
No, the Honorable Calcutta High Court in the case of Kanak Timber House disposed of the writ petition opining that a person cannot seek the release of the goods by way of filing the writ petition and is required to file application under sub-section (6) of Section 67 of the CGST Act, 2017.