AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The Madras High Court ruled that legal heirs can be held responsible for tax dues of a deceased GST taxpayer, remanding the assessment for compliance with conditions.
The Andhra Pradesh High Court invalidated an unsigned GST assessment order, ruling that the absence of the assessing officer's signature renders the order void.
The Bombay High Court ruled that a subsequent CBDT circular cannot be used to avoid revised monetary limits on appeals.
The Delhi High Court ruled that disputes concerning GST personal hearings and cross-examinations should be pursued through statutory appeals rather than writ petitions.
The Madras High Court has ruled in favor of Tata Refractories, permitting CENVAT credit on furnace oil utilized in the production of exempt intermediate goods for dutiable final products.
The CESTAT Kolkata set aside confiscation and penalties, stating that unmarked gold could not be considered smuggled without evidence of foreign origin or reasonable belief under Section 110.
The Telangana High Court permitted the provisional release of seized imported goods, contingent upon enhanced duty payment and a 10% bank guarantee. Customs adjudication is also allowed to proceed.
The Telangana Authority for Advance Rulings has ruled that user charges collected beyond statutory fees are not exempt from GST under Notification 12/2017, establishing critical guidelines for fee structures subject to GST.
The Telangana High Court ruled that issuing a fresh show cause notice after remand contravenes its earlier directives, setting aside the assessment under Section 74. This ruling emphasizes the integrity of judicial directions in tax proceedings.
The Madras High Court has upheld the recovery of GST dues from a partner's personal bank account in line with Section 79, reinforcing the liability of individual partners for partnership firm obligations. This ruling has significant implications for partnership taxation.
The Kerala High Court has quashed a composite GST show cause notice covering multiple assessment years, allowing for issuance of separate notices. This reinforces the need for clarity and precision in GST compliance procedures.
The Kerala High Court invalidated a consolidated GST show cause notice affecting multiple financial years, allowing for fresh year-wise notices to be issued. This ruling emphasizes the importance of specificity in tax compliance notifications.
The Kerala High Court affirmed that a cryptic order from an appellate authority does not negate the necessity for statutory appeal under Section 112 of the CGST Act. This decision clarifies procedural obligations surrounding GST appeals.