Judgement

High Court Reads Down Section 16(2)(c) CGST Act; Bona Fide Purchasers Cannot Be Denied ITC

HC rules that consolidated GST notices across multiple years are valid in fraudulent ITC cases and confirms that email service to the registered GST address is legally sufficient.

High Court Rules: Consolidated GST Notices for Multiple Years Are Valid in Fraudulent ITC Cases

Once registration is cancelled, the taxpayer is under no obligation to access the GST portal, and issuance of notice only through the portal violates principles of natural justice.

Notice Only on GST Portal Invalid After Registration Cancellation: HC

High Court sets aside a GST order after finding that the show cause notice mentioned ‘NA’ for personal hearing and no opportunity of hearing was granted.

Personal Hearing Marked ‘NA’: Court Strikes Down GST Order for No Hearing

Valuation for penalty must follow invoice; enhanced valuation under Section 129(1)(b) set aside.

GST Detention and Penalty Set Aside as HC Holds Invoice Value Cannot Be Enhanced

HC remands matter where assessing officer ignored binding circulars on valuation of corporate guarantee between related parties

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High Court Reads Down Section 16(2)(c) CGST Act; Bona Fide Purchasers Cannot Be Denied ITC

High Court Rules: Consolidated GST Notices for Multiple Years Are Valid in Fraudulent ITC Cases

Notice Only on GST Portal Invalid After Registration Cancellation: HC

Personal Hearing Marked ‘NA’: Court Strikes Down GST Order for No Hearing

GST Detention and Penalty Set Aside as HC Holds Invoice Value Cannot Be Enhanced

GST Order on Corporate Guarantee Set Aside for Non-Consideration of CBIC Circulars