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Karnataka High Court: Coerced Payments During GST Probe Not Constitute Valid Self-Ascertainment Under Section 74(5) of the CGST Act
Karnataka HC holds that GST recoveries made under coercion during probe cannot qualify as self-ascertained payments under Section 74(5).
Feb 215 min read
Kerala High Court: GST Officers Cannot Seize Cash Unless It Is Stock-in-Trade
Kerala HC holds GST officers cannot seize cash unless it’s stock-in-trade, reaffirming constitutional limits on tax enforcement powers.
Feb 194 min read
CBIC Directive on Section 128A: Streamlining Interest and Penalty Dispute Resolution under Section 73 of the CGST Act
CBIC orders GST officers to drop appeals over Section 73 interest and penalty if tax is paid, clarifying relief under Section 128A.
Feb 144 min read
Judicial Scrutiny of Procedural Safeguards in CGST Arrests: Balancing Compliance & Enforcement
Introduction  In CGST v. Yogesh Gupta [i] , the Court of the Ld. Additional Chief Judicial Magistrate, Gurugram (‘ Ld. Court ’) examined...
Feb 33 min read
Issuance of SCN by State GST Officer – Whether Proper or Not? Kerala High Court Clarifies
Kerala High Court upholds State GST officers’ authority to issue SCNs under CGST Act, clarifying cross-empowerment provisions.
Jan 313 min read
Delhi High Court on the Proportionality of Penalties Under Section 129 of the CGST Act
Delhi HC affirms proportionality in GST penalties, ruling that minor e-way bill lapses shouldn’t attract severe fines under Section 129.
Jan 285 min read
Revised Arrest & Bail Guidelines Under the CGST Act: Key Amendments & Implications
CBIC revises GST arrest guidelines, mandating written grounds of arrest to ensure procedural compliance and safeguard legal rights.
Jan 252 min read
AP High Court Clarifies GST on Solar Power Plants: Composite Supply, Not Works Contract
The AP High Court rules that setting up solar power plants is a composite supply under GST, rejecting the works contract classification.
Jan 234 min read
GST Investigation Wing issues Guidelines for Arrest and Bail under GST Provisions
CBIC updates guidelines for arrest and bail under GST, aligning with judicial directions to ensure procedural transparency and safeguards.
Jan 183 min read
CBIC Issues Clarification on Place of Supply for Online Services to Unregistered Recipients
CBIC clarifies GST compliance for online services, requiring suppliers to record recipients' states to ensure accurate tax allocation.
Jan 64 min read
Delhi High Court Invalidates Arrest Over Procedural Violations Under the CGST Act
Delhi High Court rules arrest under CGST Act illegal due to failure to provide written grounds of arrest, violating statutory safeguards.
Jan 34 min read
When Delays Deny Justice: Delhi HC Quashes SCNs & Orders in Several Adjudication Proceedings under the Customs Act & CGST Act
The Delhi HC emphasises timely adjudication, quashing SCNs delayed for decades under the Customs and CGST Acts.
Dec 21, 20245 min read
Jurisdictional Integrity in GST Investigations: Karnataka High Court Quashes Proceedings Based on Improper Officer Actions
The Karnataka High Court voided GST proceedings, citing jurisdictional lapses and improper officer actions, reinforcing procedural integrity
Dec 9, 20244 min read