High Court held that goods and conveyance detained under GST must be released once penalty is paid, where authorities failed ...
The dispute concerned whether internal road works were taxable at 12% or 18% under GST. The High Court set aside the higher ...
The Tribunal held that interest on income-tax refund is taxable in the year of receipt and qualifies for Section 80-IA ...
DRAT upheld joint liability where accepted bills remained unpaid and the appellants failed to rebut the bank’s evidence. The ...
The Delhi High Court quashed a GST adjudication order passed without the taxpayer filing a reply or being heard. The matter ...
The High Court remitted GST DRC-07 orders after noting that show cause notices were not replied to. Relief was granted ...
The High Court refused to quash a GST show cause notice where the authority had formed prima facie satisfaction of fraudulent ...
The High Court held that failure to grant a personal hearing before passing an adverse GST order violates Section 75(4), ...
The High Court quashed a penalty show cause notice issued under Section 122, holding that jurisdiction cannot be assumed ...
The court ruled that a single assessment covering several tax periods violates GST provisions. Orders were set aside with ...
The issue was whether further GST recovery could be initiated after interest had already been paid. The High Court granted ...
The High Court stayed reassessment proceedings after noting that the legality of Section 148 notices is under consideration ...
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