Interim Bail Granted in GST Evasion Case Due to Lack of Established Liability and Absence of Flight Risk Summary in Key Points: Issue: Whether interim bail should be granted to an assessee arrested for GST evasion by falsely claiming Input Tax Credit (ITC), when the liability for the offense has not yet been determined. Facts:… Read More »
Anticipatory Bail Granted in GST Evasion Case Due to Delay and Lack of Flight Risk Summary in Key Points: Issue: Whether anticipatory bail should be granted to an individual accused of GST evasion by falsely claiming Input Tax Credit (ITC) through transactions with a fake firm. Facts: A complaint was filed against the applicant for… Read More »
Non-Applicability of Section 129 Penalty for if E-way Bill is Incomplete due to Part B missing as Tax is Duly Paid Summary in Key Points: Issue: Whether penalties under Section 129 of the GST Act can be levied for transportation of goods under an incomplete e-way bill when the taxes on those goods have been… Read More »
Deposit requirement for stay of appellate order in GST reduced to 10%. Summary in Key Points: Issue: Whether the interim relief granted in a GST appeal should be modified in light of a revised notification reducing the deposit requirement for a stay on the impugned order. Facts: The assessee, aggrieved by an order of the… Read More »
GST Demand Notice Invalidated for Lack of Personal Hearing Date Summary in Key Points: Issue: Whether a show cause notice (SCN) under Section 74 of the GST Act is valid when it does not specify a date for a personal hearing. Facts: The assessee challenged a demand notice issued under Section 74, pointing out that… Read More »
Interim Bail Granted in GST Evasion Case Due to Lack of Established Liability and Absence of Flight Risk Summary in Key Points: Issue: Whether interim bail should be granted to an assessee arrested for GST evasion by falsely claiming Input Tax Credit (ITC), when the liability for the offense has not yet been determined. Facts:… Read More »
Assessee directed to raise all contentions while responding to the GST show cause notice. Summary in Key Points: Issue: Whether the assessee can challenge the validity of a seizure order and subsequent proceedings on the grounds of non-compliance with procedural requirements under Section 67 of the GST Act. Facts: The assessee challenged a seizure order,… Read More »
8 IMPORTANT GST CASE LAWS 27.01.25 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 Rakesh Kumar v. State Tax Officer Assessee granted opportunity to revoke cancellation of registration upon payment of dues. Click Here Section 30 Central Goods and Services Tax Act, 2017 2 Vaishan Traders IV v. Deputy Commissioner… Read More »
Employee of Company Can not be penalized or prosecuted for the GST Default of the Company Summary in Key Points: Issue: Whether a mere employee of a company can be penalized and prosecuted under the GST Act for actions of another company, where the employee is not a taxable person under the Act. Facts: The… Read More »
Supreme Court Upholds Bombay High Court Order Quashing Personal Penalty on Authorized Signatories Under GST Summary: The Supreme Court of India upheld the Bombay High Court’s decision to quash show cause notices issued by the Revenue department seeking recovery of Rs. 3731 Crore from authorized signatories under the GST Act. The High Court had held… Read More »