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Whether penalty proceedings under Section 122 of the CGST Act automatically abate upon conclusion or dropping of proceedings under Section 74 against the main person?
No. The Hon’ble Allahabad High Court in M/s Patanjali Ayurved Ltd. v. Union of India & Ors. [2025 TAXONATION 1285& ...
Whether parallel proceedings by both Central and State GST authorities for the same cause and period are permissible under the CGST Act?
No, the Hon’ble Himachal Pradesh High Court in Shivalik International v. Joint Commissioner of State Tax & Ors. [2025 TAXONATION 1401 (HIMACHAL PRADESH)
Penalty proceedings are not attracted where non-mention of the transporter’s name in the e-way bill is a mere technical lapse without any intent to evade tax.
Facts of the Case:
Goods were being transported from Delhi to Delhi accompanied by tax invoice, e-way bill, and bilty.
The name of the transporter was not mentioned in the e-way bill.
Truck number and all other relevant details were mentioned correctly.
The goods were detained and seized under Section 129(3) of the CGST/UPGST Act,
The adjudicating authority ...
Whether assessees who received refund as per the old formula can later file rectification applications claiming differential refund?
Background of the Case:
The case concerns refund of Input Tax Credit (ITC) under Section 54(3) of the CGST Act, 2017, due to inverted duty structure for the period February 2018 to August 2018.
The issue arose because Rule 89(5) (formula for refund in inverted duty structure cases) was amended via Notification No. 14/2022-Central Tax dated 5-7-2022.
Initially, refund was granted using the old formula befo ...
Whether proceedings at the stage of show cause notice can be challenged in writ jurisdiction merely on the ground that GST DRC-01 and DRC-02 do not separately quantify tax dues for each notice?
No, the Hon’ble Delhi High Court in Sulender Shah and Anr. v. Additional Comm ...
The petitioner are not liable to present the purchase invoice of goods purchased from an unregistered person during transport?
Facts of the Case:
The petitioner is a registered taxpayer under CGST/SGST.
On 11.07.2025, he was transporting a consignment of scrap material from his registered premises to a purchaser in a vehicle (KL 35A 8148).
The vehicle was intercepted by GST Authorities at Angamaly.
At the time of interception, the vehicle was accompanied by a valid tax invoice and a duly generated E-way bi ...
Whether availment of ITC under the wrong heads (CGST/SGST instead of IGST) amounts to wrongful availment warranting action under Section 73 of the CGST Act?
No, the Hon’ble Kerala High Court in M/s Golden Traders v. Assistant State Tax Officer & Ors. [2025 TAXONATION 1455 (KERALA)] held that when the disc ...
