The Gujarat High Court held that a writ petition is not maintainable against a Section 74 GST order when a statutory appeal exists, refusing to quash penalty over alleged fake firms. Justices A.S. Supehia and Pranav Trivedi allowed withdrawal with liberty to file afresh.
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).
The Supreme Court refused to entertain Tata Sponge Iron Limited’s challenge to constitutional validity of the Odisha Entry Tax Act, 1999, upholding Orissa High Court’s dismissal. A Bench of Justices Aravind Kumar and Prasanna B Varale found no infirmity.
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.
The Bombay High Court granted interim relief to Himesh Foods Pvt Ltd, staying a Rs 57.29 crore GST demand and penalties. The Division Bench noted a coordinate bench had earlier extended similar protection to Hindustan Coca-Cola in a comparable GST dispute.
