Judgement

Court holds that assessment proceedings cannot be continued against a dead person; Section 93 of CGST Act governs recovery, not assessment

Assessment on Dead Person Invalid: HC Orders Fresh GST Proceedings Against Legal Heir

Even in serious GST fraud allegations, custody is not automatic when the maximum punishment under the CGST Act is only five years, rules HC

HC Grants Anticipatory Bail in Rs. 31 Crore GST Fake Invoicing Case; Reaffirms ‘Bail, Not Jail’

News

A Central GST inspector is absconding after allegedly helping a Rs100 crore tax evasion racket, while four others have been arrested by the STF

Fake Companies, Fake Invoices: Rs 100 Crore GST Scam Uncovered by STF

The GST proceedings under Section 74 must be based on clear evidence of fraud and cannot be initiated merely on suspicion, ruled the High Court.

GST Returns and E-Way Bills Are Enough to Prove Movement of Goods, Toll Receipts NOT Mandatory: Allahabad HC

High Court rejects clerical error plea and upholds GST penalty where e-way bill mentioned entirely wrong destination city

MP High Court Upholds 100% GST Penalty for Wrong Destination in E-Way Bill

The court that the show cause notice must be issued to the legal representative and the determination must be made after considering the replies from that legal representative.

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Assessment on Dead Person Invalid: HC Orders Fresh GST Proceedings Against Legal Heir

HC Grants Anticipatory Bail in Rs. 31 Crore GST Fake Invoicing Case; Reaffirms ‘Bail, Not Jail’

Fake Companies, Fake Invoices: Rs 100 Crore GST Scam Uncovered by STF

GST Returns and E-Way Bills Are Enough to Prove Movement of Goods, Toll Receipts NOT Mandatory: Allahabad HC

MP High Court Upholds 100% GST Penalty for Wrong Destination in E-Way Bill

GST Authorities Must Proceed Against Legal Heirs, Not Deceased Persons: High Court