Judgement

Opportunity to Reply to SCN Directed; Fresh Adjudication Subject to Supreme Court Verdict on Section 168A Notifications

HC Remands GST Demand Due to Ex-Parte Adjudication; Validity of Time-Extension Notifications Left Open

Court Grants Fresh Opportunity to File Reply and Hearing in GST Case, Subject to Outcome of Supreme Court on Validity of Notification No. 56/2023

High Court holds that GST ITC fraud cases investigated by DGGI must be pursued through statutory appeal

Anti-Profiteering Liability Restricted to Rs. 4.57 Lakh as Tribunal Holds Interest and Penalty Provisions Prospective

Court Reiterates That Writ Jurisdiction Will Not Aid Fraudulent ITC Claims; Taxpayer Relegated to Statutory Appeal

Retrospective Cancellation Unsustainable When Not Proposed in Show Cause Notice