Judgement

The Calcutta HC directs GST authorities to expedite release of detained goods and allows advocate representation.

GST E-waybill: High Court slams GST Department for detaining Goods for 4 Months Without Seizure Order

High Court examines legality of distributing ITC through cross-charging instead of ISD mechanism

The HC quashes a GST order passed before the reply deadline and reaffirms the right to a hearing.

The court holds the denial of ITC cannot be based solely on the GSTR-2A mismatch; it emphasises the need for a proper hearing and reconciliation.

A Delhi-based company was found issuing fake invoices to claim Rs 63 crore in fraudulent GST input tax credit without providing actual services.

The AAAR upheld the Gujarat High Court's ruling holding that geomembranes made from HDPE strips are classified under HSN 5911.