Judgement

The Madras High Court has held that fresh proceedings under Sections 73, 74 or 74A of the CGST Act can be initiated against the legal heirs of a deceased taxpayer even when the business has been discontinued.

High Court Held GST Authorities Can Initiate Fresh Proceedings Against Legal Heirs Even After Taxpayer's Death

The High Court granted relief to the assessee by permitting a fresh revocation plea after the resort cleared its pending GST dues and assured compliance with return-filing requirements.

Resort Clears Pending GST Dues After Registration Cancellation; HC Allows Fresh Revocation Plea

News

Police have booked five individuals in a Rs 3,000-crore fake GST invoice racket involving shell companies, fraudulent ITC claims, and large-scale money laundering through multiple bank accounts.

Rs 3,000 Crore Fake GST Invoice Scam Busted: 27 Shell Firms, Rs 720 Crore Fake Bills

The HC quashed GST assessment and appellate orders for failure to grant a personal hearing, directing fresh adjudication after the taxpayer deposits the full disputed tax amount.

GST Orders Quashed for Denial of Personal Hearing; HC Directs Fresh Adjudication After Full Tax Deposit

The High Court directs tax authorities to consider the petitioner's GST restoration application, subject to the filing of all pending returns and deposits of unpaid dues.

HC Allows Taxpayer to Seek GST Revocation Subject to Payment of Unpaid Dues and Filing of Pending Returns

HC allowed a businessman to seek revocation of his cancelled GST registration, subject to filing pending returns and clearing tax, interest, and penalty dues.

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High Court Held GST Authorities Can Initiate Fresh Proceedings Against Legal Heirs Even After Taxpayer's Death

Resort Clears Pending GST Dues After Registration Cancellation; HC Allows Fresh Revocation Plea

Rs 3,000 Crore Fake GST Invoice Scam Busted: 27 Shell Firms, Rs 720 Crore Fake Bills

GST Orders Quashed for Denial of Personal Hearing; HC Directs Fresh Adjudication After Full Tax Deposit

HC Allows Taxpayer to Seek GST Revocation Subject to Payment of Unpaid Dues and Filing of Pending Returns

HC Allows Businessman to Seek Revocation of Cancelled GST Registration