Judgement

HC rules that consolidated GST notices across multiple years are valid in fraudulent ITC cases and confirms that email service to the registered GST address is legally sufficient.

High Court Rules: Consolidated GST Notices for Multiple Years Are Valid in Fraudulent ITC Cases

Once registration is cancelled, the taxpayer is under no obligation to access the GST portal, and issuance of notice only through the portal violates principles of natural justice.

Notice Only on GST Portal Invalid After Registration Cancellation: HC

High Court sets aside a GST order after finding that the show cause notice mentioned ‘NA’ for personal hearing and no opportunity of hearing was granted.

Personal Hearing Marked ‘NA’: Court Strikes Down GST Order for No Hearing

Valuation for penalty must follow invoice; enhanced valuation under Section 129(1)(b) set aside.

GST Detention and Penalty Set Aside as HC Holds Invoice Value Cannot Be Enhanced

HC remands matter where assessing officer ignored binding circulars on valuation of corporate guarantee between related parties

GST Order on Corporate Guarantee Set Aside for Non-Consideration of CBIC Circulars

News

Madras High Court rules that GST amnesty under Notification 07/2023 applies even to early GSTR-9 filers and holds that general penalty cannot be imposed where late fee is paid.

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High Court Rules: Consolidated GST Notices for Multiple Years Are Valid in Fraudulent ITC Cases

Notice Only on GST Portal Invalid After Registration Cancellation: HC

Personal Hearing Marked ‘NA’: Court Strikes Down GST Order for No Hearing

GST Detention and Penalty Set Aside as HC Holds Invoice Value Cannot Be Enhanced

GST Order on Corporate Guarantee Set Aside for Non-Consideration of CBIC Circulars

HC Extends GST Amnesty to Early GSTR-9 Filers; Sets Aside General Penalty Where Late Fee Is Paid