Judgement

The Allahabad High Court quashed the GST notice and demand order after finding that they were uploaded under the wrong tab on the GST portal.

HC Quashes GST Demand Over Improper Service on Portal; Case Remanded for Fresh Consideration

Shemaroo Entertainment Ltd received interim relief from the court against GST demands and penalties exceeding Rs. 60 crore

Tribunal confirms DGAP findings; proportionate GST benefit to be passed with interest

Since no personal hearing was given, the order was passed in violation of the rules of natural justice.

Belated ITC issue is covered by a retrospective amendment; the matter is remanded for de novo adjudication.

Tribunal accepts the DGAP report; no violation of Section 171 of the CGST Act is found.