Category: GST
GST assessment order without containing DIN Number non-est and invalid – High Court set aside the assessment. In a recent judgment, Andhra Pradesh High Court set aside the GST assessment order without containing DIN Number being non-est and invalid. ABCAUS Case Law Citation:4649 (2025) (07) abcaus.in HC In …
No GST demand from son for the deceased father firm without showing that son was continuing the business in the name of his father’s proprietary concern. In a recent judgment, Hon’ble High Court of Jharkhand quashed GST order making demand from the son of the deceased father as …
High Court grants regular bail to the accused of availing and utilization of fraudulent Input Tax Credit. In a recent judgment, Hon’ble High Court granted regular bail to the accused of availing and utilization of fraudulent Input Tax Credit of Rs. 18.22 crores as the accused had already …
Guidelines for review, revision, and appeals for orders passed by GST Common Adjudicating Authority CBIC has issued clarifications / guidelines for review, revision, and appeals for orders passed by GST Common Adjudicating Authority. CBIC vide Notification No. 02/2017 dated 19th June 2017 (as amended) read with Circular No. …
Direction of Magistrate to surrender passport in compliance of bail condition in a GST evasion case was not violative of fundamental rights or directions of Apex Court In a recent judgment, District & Sessions Court Delhi has held direction of the Magistrate to surrender passport in compliance of …
Fixing date of personal hearing prior to the date of filing of reply showed non application of mind – High Court In a recent judgment, Hon’ble Allahabad High Court quashed GST order u/s 73 of UPGST Act 2017 as the date of personal hearing was fixed prior to …
There is no provision in the GST Act for reserving the judgement and delivering the judgement later on – High Court In a recent judgment, Allahabad High Court quashed GST appellate order as there is no provision in the GST Act for reserving the judgement and delivering the …
CBIC done way with requirement of quoting DIN on communications generated through the common portal of GST, which already bear RFN Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax …
Order denying ITC u/s 16(2) for non payment of GST by seller quashed by High Court holding that purchasing dealer cannot be left at the mercy of the selling dealer. Ina recent judgment, Allahabad High Court has quashed order denying ITC u/s 16(2) for non payment of GST …
System generated notice cancelling GST registration is quashed and set aside by Allahabad High Court System generated notice cancelling GST registration is quashed and set aside by Allahabad High Court holding that power lies with the officers and not with the system and notice which is system generated …
