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<title>No Further Pre-Deposit is Required Before the Appellate Tribunal Where the Amount Already Deposited Before the First Appellate Authority Exceeds the Specified Limit of Pre-Deposit Payable on the Reduced Demand</title>
<link>https://www.caclubindia.com/judiciary/no-further-pre-deposit-is-required-before-the-appellate-tribunal-where-the-amount-already-deposited-before-the-first-appellate-authority-exceeds-the-specified-limit-of-pre-deposit-payable-on-6040.asp</link>
<pubDate>Tue, 21 Jul 2026 11:06:53 GMT</pubDate>
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<![CDATA[
The Hon’ble Goods and Services Tax Appellate Tribunal, Cuttack in the case of Manoranjan Dash v. Commissioner, Odisha, Commissionerate of CT GST & Ors. [Filing No. 2025121101000004, order dated July 08, 2026] held that no further pre-deposit under Section 112(8) of the Central Goods and Services Tax]]>
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<author>CCI Team</author>
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<title>GSTAT to Examine Whether Mandatory Pre-Deposit is Payable on Penalty Order Only Passed Prior to October 1, 2025</title>
<link>https://www.caclubindia.com/judiciary/gstat-to-examine-whether-mandatory-pre-deposit-is-payable-on-penalty-order-only-passed-prior-to-october-1-2025-6039.asp</link>
<pubDate>Tue, 21 Jul 2026 11:06:53 GMT</pubDate>
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<![CDATA[
The Hon’ble GST Appellate Tribunal, Hyderabad Bench in the case of Hero Wiretex Limited v. Commissioner (Appeals), Hyderabad Zone & Ors. [Filing No. 2026056101000326, order dated July 02, 2026] issued notice to the Revenue in an appeal challenging penalties imposed under Section 122(1)(ii) and Secti]]>
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<author>CCI Team</author>
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<title>Corporate Guarantee Without Consideration Not Taxable Under GST</title>
<link>https://www.caclubindia.com/judiciary/corporate-guarantee-without-consideration-not-taxable-under-gst-6038.asp</link>
<pubDate>Mon, 20 Jul 2026 10:05:46 GMT</pubDate>
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<![CDATA[
The Hon’ble Bombay High Court in the case of D P Jain & Co. Infrastructure Private Limited vs Union of India & Ors. [Writ Petition No.  2087 Of 2025, order dated May 06, 2026] held that executing a corporate guarantee by a holding company in favour of its subsidiary, without any consideration, is no]]>
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<author>CCI Team</author>
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<title>Composite GST Order Denying Appellate Remedy to Unregistered Director - HC Directs Separate DRC-07 and Temporary Registration</title>
<link>https://www.caclubindia.com/judiciary/composite-gst-order-denying-appellate-remedy-to-unregistered-director-hc-directs-separate-drc-07-and-temporary-registration-6037.asp</link>
<pubDate>Mon, 20 Jul 2026 10:05:45 GMT</pubDate>
<description>
<![CDATA[
The Hon’ble Telangana High Court in the case of Bharat Kumar Agarwal v. Joint Commissioner (AE) [Writ Petition Nos. 9166 and 9354 of 2026, order dated April 08, 2026] held that where a composite Order-in-Original and Form GST DRC-07 is issued jointly against a company and its Managing Director, ther]]>
</description>
<author>CCI Team</author>
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<title>RoDTEP Benefit Cannot Be Denied for 'Restricted' Exports Permitted with Specific Authorization</title>
<link>https://www.caclubindia.com/judiciary/rodtep-benefit-cannot-be-denied-for-restricted-exports-permitted-with-specific-authorization-6036.asp</link>
<pubDate>Sat, 11 Jul 2026 10:21:38 GMT</pubDate>
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<![CDATA[
The Hon'ble Bombay High Court in the case of Rika Global Impex Limited v. Union of India and Ors. [Writ Petition No. 2310 Of 2024, order dated April 20, 2026] held that benefit under the RoDTEP Scheme cannot be denied to exporters of sugar merely because the export was categorized as 'restricted', w]]>
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<author>CCI Team</author>
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<title>Cancellation of GST Registration valid where ITC is based on fabricated documents and absence of proof of movement of goods</title>
<link>https://www.caclubindia.com/judiciary/cancellation-of-gst-registration-valid-where-itc-is-based-on-fabricated-documents-and-absence-of-proof-of-movement-of-goods-6035.asp</link>
<pubDate>Sat, 11 Jul 2026 10:21:37 GMT</pubDate>
<description>
<![CDATA[
The Hon’ble Madras High Court in the case of Tvl. Sri Balajee Udyog vs The Assistant Commissioner (ST) & Ors. [Writ Appeal No.553 of 2026, order dated April 20, 2026] held that cancellation of GST registration under Section 29(2)(a) is valid where the assessee fails to produce evidence of actual mov]]>
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<author>CCI Team</author>
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<title>Interest Liability on Delayed Payment of GST Arises by Operation of Law and Cannot be Waived or Reduced by the Court</title>
<link>https://www.caclubindia.com/judiciary/interest-liability-on-delayed-payment-of-gst-arises-by-operation-of-law-and-cannot-be-waived-or-reduced-by-the-court-6034.asp</link>
<pubDate>Tue, 7 Jul 2026 10:09:53 GMT</pubDate>
<description>
<![CDATA[
The Hon'ble Karnataka High Court in The Commissioner of Central Tax & Ors. v. Sadguru Infratech Pvt. Ltd. [Writ Appeal No. 1076 of 2023 dated June 10, 2026], set aside the Single Judge's order to the extent it issued blanket directions to the Revenue to waive penalty, interest, or the limitation for]]>
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<author>CCI Team</author>
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<title>Fresh GST Proceedings Can Be Initiated Against Legal Heirs of a Deceased Proprietor, Even Where No Notice Was Issued During His Lifetime</title>
<link>https://www.caclubindia.com/judiciary/fresh-gst-proceedings-can-be-initiated-against-legal-heirs-of-a-deceased-proprietor-even-where-no-notice-was-issued-during-his-lifetime-6033.asp</link>
<pubDate>Tue, 7 Jul 2026 10:05:43 GMT</pubDate>
<description>
<![CDATA[
The Hon’ble Madras High Court in the case of V. Damayanti v. The Superintendent of GST and Central Excise [W.P.(MD) No. 10000 of 2026 dated June 16, 2026] dismissed the writ petition filed by the legal heir of the deceased proprietor and upheld the demand initiated under Section 74 of the Central Go]]>
</description>
<author>CCI Team</author>
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<title>Cancellation of GST Registration without recording reasons is a non-speaking order liable to be quashed</title>
<link>https://www.caclubindia.com/judiciary/cancellation-of-gst-registration-without-recording-reasons-is-a-non-speaking-order-liable-to-be-quashed-6032.asp</link>
<pubDate>Tue, 7 Jul 2026 10:05:43 GMT</pubDate>
<description>
<![CDATA[
The Hon'ble Gauhati High Court in the case of Nijumoni Gogoi v. Union of India & Ors. [WP(C) No. 2383 of 2026 dated May 11, 2026] set aside the order passed by the Proper Officer cancelling the GST registration of the Assessee on the ground that the impugned order was a non-speaking, cryptic order w]]>
</description>
<author>CCI Team</author>
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<title>Assessment Order Passed Against a Deceased Assessee is Unsustainable in Law</title>
<link>https://www.caclubindia.com/judiciary/assessment-order-passed-against-a-deceased-assessee-is-unsustainable-in-law-6031.asp</link>
<pubDate>Mon, 6 Jul 2026 10:15:01 GMT</pubDate>
<description>
<![CDATA[
The Hon’ble Madras High Court in the case of Gayathri Devi, Legal Heir and Wife of Late Ram Chandra Gupta v. The Assistant Commissioner (ST) [W.P. No. 18808 of 2026 dated June 05, 2026] quashed the ex-parte assessment order passed against the deceased assessee and held that the said order is unsusta]]>
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<author>CCI Team</author>
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