• Tue. Mar 17th, 2026
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    Tag: High Court GST ruling

    Bombay High Court Quashes GST Penalties, Rules Section 122(1A) Cannot Be Applied Retrospectively
    Bombay High Court Quashes GST Penalties, Rules Section 122(1A) Cannot Be Applied Retrospectively
    High CourtLatest news

    Bombay High Court Quashes GST Penalties, Rules Section 122(1A) Cannot Be Applied Retrospectively

    The Bombay High Court quashed Rs.133.60 crore GST penalty notices against three Shemaroo Entertainment Ltd. executives, ruling Section 122(1A) of the CGST Act cannot apply retrospectively and requires proof of benefit and instigation, protecting them under Article 20(1).

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    GST Registration Can’t Be Cancelled on Investigator’s Dictation: Gauhati High Court
    GST Registration Can’t Be Cancelled on Investigator’s Dictation: Gauhati High Court
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    GST Registration Can’t Be Cancelled on Investigator’s Dictation: Gauhati High Court

    The Gauhati High Court held that GST registration cancellation under Section 29 read with Rule 21(e) must be independent and reasoned. Justice Arun Dev Choudhury ruled it cannot serve as coercion during investigation or rely solely on interim reports.

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    Uploading Hearing Dates on GST Portal Isn’t ‘Valid Service’: Allahabad High Court To Tax Authorities
    Uploading Hearing Dates on GST Portal Isn’t ‘Valid Service’: Allahabad High Court To Tax Authorities
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    Uploading Hearing Dates on GST Portal Isn’t ‘Valid Service’: Allahabad High Court To Tax Authorities

    The Allahabad High Court ruled that merely uploading hearing dates on the GST portal does not constitute valid service without proof of communication to the assessee. The Court rejected inquiries into emails, filters, or deletions as impractical in proceedings.

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    Incorrect ITC Claim Under Section 16: Calcutta High Court Allows Revocation Plea Despite GST Registration Cancellation
    Incorrect ITC Claim Under Section 16: Calcutta High Court Allows Revocation Plea Despite GST Registration Cancellation
    High CourtLatest news

    Incorrect ITC Claim Under Section 16: Calcutta High Court Allows Revocation Plea Despite GST Registration Cancellation

    The Calcutta High Court permitted an applicant to seek revocation of his cancelled GST registration, reaffirming statutory remedies. Justice Om Narayan Rai cited Section 30 of the GST Act read with Rule 23, enabling applications before the Proper Officer.

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