Judgement

The court observed that the GST authority had exceeded the limit while passing the order under Section 125, and the same was against the statutory provisions.

General Penalty u/s 125 cannot be imposed for late filing of GST Return: HC

The Centre told the High Court that GST rates and classification of air purifiers fall solely under the GST Council’s authority and courts should not interfere in tax policy matters.

Air Purifiers to Remain at 18% GST? Centre Tells Delhi HC That Only GST Council Can Decide on GST Rates

High Court quashes multi-year GST show cause notice and order denying ITC claim merely over GSTR-2A/3B mismatch, allowing fresh proceedings.

High Court quashed single combined GST SCN for multiple financial years against company for denying ITC based on GSTR-2A/3B mismatch

Articles

The GST order demands Rs 1,92,43,792 along with an interest of Rs 1,58,12,070 and a penalty of Rs 19,24,380.

Eternal Limited Faces GST Demand Order of Rs 1.92 Crore, Plans to Appeal

High Court dismisses batch of writ petitions, ruling that Section 47 late fees are regulatory charges for administrative costs

High Court Upholds Validity of GST Late Fees: Distinguishes 'Fees' from 'Tax' and 'Penalty'

High Court Reads Down Section 16(2)(c) CGST Act; Bona Fide Purchasers Cannot Be Denied ITC