Judgement

Supreme Court stays Section 74 GST proceedings, holding that GR Infra’s challenge to a vague fraud-based notice raises a prima facie case; notice issued to State.

SC Stays GST Proceedings: Show-Cause Notice Under Section 74 Lacks Material Particulars

Kerala High Court grants ITC to the taxpayer, holding that Section 16(5) overrides Section 16(4) since the returns were filed before the prescribed cutoff date.

ITC Cannot Be Denied When Returns Filed Within Section 16(5) Deadline, Rules Kerala HC

Court holds that MRF’s prior disclosure of short payment defeats invocation of Section 74; payment made after clarification cannot trigger fraud-based proceedings

HC Quashes GST SCN Issued Under Section 74: No Fraud or Suppression When Tax Was Voluntarily Paid

High Court quashes a GST penalty against a company, holding that the non-filing of Part B of the e-way bill was due to a technical glitch and not tax evasion.

High Court Quashes GST Penalty; E-Way Bill Part B Lapse Linked to Technical Glitch

Articles

The Shemaroo Entertainment Limited hit with Rs 70 crore ITC recovery order and heavy penalties, but company says no major business impact.

GST: Shemaroo Receives Rs 70 Crore ITC Recovery Order

Court holds that authorities must specify date, time, and venue of personal hearing before passing adverse orders, portal notings alone are insufficient under Section 75(4)

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SC Stays GST Proceedings: Show-Cause Notice Under Section 74 Lacks Material Particulars

ITC Cannot Be Denied When Returns Filed Within Section 16(5) Deadline, Rules Kerala HC

HC Quashes GST SCN Issued Under Section 74: No Fraud or Suppression When Tax Was Voluntarily Paid

High Court Quashes GST Penalty; E-Way Bill Part B Lapse Linked to Technical Glitch

GST: Shemaroo Receives Rs 70 Crore ITC Recovery Order

High Court Quashes GST Orders for Lack of Personal Hearing; Directs Fresh Adjudication with Proper Notice