Judgement

M/s Citizen Industries challenged the retrospective cancellation of its GST registration, with both parties admitting that no proper show cause notice was issued beforehand.

 Retrospective Cancellation of GST Registration Without Proper Show Cause Notice:HC

Retrospective Cancellation of GST Registration Without Proper Show Cause Notice: HC

The Bombay High Court rules that a GST refund cannot be denied due to a rate mismatch between inputs and outputs, granting relief under Section 54(3) post Notification 14/2022.

ITC Refund Claim Allowed; HC Grants Relief in Metro JV Matter

The High Court set aside a GST demand issued against the petitioner under Section 73(9) of the KGST Act and remitted the matter back to the tax authority for fresh consideration.

10% Deposit Condition: HC Remits GST Matter Back to Tax Authority

Drawback allowed where SEZ goods cleared to DTA and later re-exported

CBIC Clarifies Drawback Eligibility on Re-Export of SEZ-Sourced Goods

Court confirms penalty for URP misdeclaration and defective documents during inter-state goods transit.

High Court Upholds GST Penalty for E-Way Bill Misdeclaration During Transit

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Retrospective Cancellation of GST Registration Without Proper Show Cause Notice: HC

ITC Refund Claim Allowed; HC Grants Relief in Metro JV Matter

10% Deposit Condition: HC Remits GST Matter Back to Tax Authority

CBIC Clarifies Drawback Eligibility on Re-Export of SEZ-Sourced Goods

High Court Upholds GST Penalty for E-Way Bill Misdeclaration During Transit

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