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<title>Section 74 Demand Set Aside Where Turnover Appears Prima Facie Below GST Registration Threshold and Opportunity of Hearing Denied</title>
<link>https://www.caclubindia.com/judiciary/section-74-demand-set-aside-where-turnover-appears-prima-facie-below-gst-registration-threshold-and-opportunity-of-hearing-denied-6029.asp</link>
<pubDate>Tue, 30 Jun 2026 11:19:54 GMT</pubDate>
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<![CDATA[
The Hon’ble Madras High Court in M/s. Abirami Agro Agencies v. The State Tax Officer & Ors. [W.P. No. 18444 of 2026 and W.M.P. Nos. 19783, 19785 & 19786 of 2026 dated June 04, 2026] set aside the order raising tax and penalty under Section 74 of the Central Goods and Services Tax Act, 2017 ( “the CG]]>
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<author>CCI Team</author>
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<title>Best Judgment Assessment Under Section 62 Cannot Survive Where Returns Have Been Subsequently Filed, Revenue Must Initiate Reassessment</title>
<link>https://www.caclubindia.com/judiciary/best-judgment-assessment-under-section-62-cannot-survive-where-returns-have-been-subsequently-filed-revenue-must-initiate-reassessment-6028.asp</link>
<pubDate>Tue, 30 Jun 2026 11:15:20 GMT</pubDate>
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<![CDATA[
The Hon'ble Madras High Court (Madurai Bench) in the case of M/s. AMKAthencottasanMuthamizh Kazhagam Man Power Services v. The State Tax Officer [W.P.(MD) No. 14769 of 2026 dated June 04, 2026] set aside the best judgment assessment order passed under Section 62 of the Central Goods and Services Tax]]>
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<author>CCI Team</author>
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<title>ITC cannot be denied to bona fide recipient for supplier's failure to deposit tax with the Government</title>
<link>https://www.caclubindia.com/judiciary/itc-cannot-be-denied-to-bona-fide-recipient-for-supplier-s-failure-to-deposit-tax-with-the-government-6027.asp</link>
<pubDate>Mon, 29 Jun 2026 10:50:15 GMT</pubDate>
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<![CDATA[
The Hon'ble Gauhati High Court in M/s Metal Syndicate and Another v. The Union of India & Ors. [W.P.(C) No. 2960/2026 dated June 05, 2026] set aside the Order-in-Original and the Order-in-Appeal confirming GST demand of Rs. 78,70,952/- along with interest and equivalent penalty, and held that a bona]]>
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<author>CCI Team</author>
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<title>Arrest Memo Sans Specific Grounds of Arrest and CBIC-DIN Renders Detention Illegal Under GST</title>
<link>https://www.caclubindia.com/judiciary/arrest-memo-sans-specific-grounds-of-arrest-and-cbic-din-renders-detention-illegal-under-gst-6026.asp</link>
<pubDate>Mon, 29 Jun 2026 10:50:14 GMT</pubDate>
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<![CDATA[
The Hon’ble Allahabad High Court in Ashish Tyagi v. Director General of GST Intelligence & Ors. [Habeas Corpus Writ Petition No. 509 of 2026 dated May 29, 2026] allowed the habeas corpus petition and declared the arrest and consequent detention of the assessee under Section 132 of the Central Goods]]>
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<author>CCI Team</author>
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<title>Non-speaking GST Orders Violate Natural Justice Principles and are Liable to be Set Aside</title>
<link>https://www.caclubindia.com/judiciary/non-speaking-gst-orders-violate-natural-justice-principles-and-are-liable-to-be-set-aside-6025.asp</link>
<pubDate>Fri, 26 Jun 2026 10:44:42 GMT</pubDate>
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<![CDATA[
The Hon'ble Punjab and Haryana High Court in the case of Hudson Insurance Brokers Private Limited vs Union Territory of Chandigarh and Others [CWP-8559-2026, order dated April 17, 2026] held that an order passed without assigning any reasons and without considering the reply of the assessee is a non]]>
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<author>CCI Team</author>
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<title>Unreasoned GST Orders Violative of Natural Justice Liable to be Quashed</title>
<link>https://www.caclubindia.com/judiciary/unreasoned-gst-orders-violative-of-natural-justice-liable-to-be-quashed-6024.asp</link>
<pubDate>Fri, 26 Jun 2026 10:40:23 GMT</pubDate>
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<![CDATA[
The Hon'ble Punjab and Haryana High Court in the case of M/s Bagga Vet Pharma v. State of Punjab and another [CWP No. 7816 of 2026, order dated April 17, 2026] held that an order passed without assigning reasons and without considering the reply of the assessee suffers from complete non-application]]>
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<author>CCI Team</author>
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<title>Any restrictive amendment for filling refund claim to be applied prospectively and cannot curtail vested rights</title>
<link>https://www.caclubindia.com/judiciary/any-restrictive-amendment-for-filling-refund-claim-to-be-applied-prospectively-and-cannot-curtail-vested-rights-6023.asp</link>
<pubDate>Thu, 25 Jun 2026 10:41:10 GMT</pubDate>
<description>
<![CDATA[
The Hon'ble Delhi High Court in the case of Kanika Exports v. Union of India & Ors. along with M/s Malik Seasoning and Spices Pvt. Ltd. v. Commissioner of GST [ W.P.(C) 12512/2021 and W.P.(C) 17538/2022, order dated April 18, 2026] held that the relevant date for computing limitation period of two y]]>
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<author>CCI Team</author>
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<title>Recovery proceedings cannot be initiated when statutory appeal remedy is available and time to file appeal has not expired</title>
<link>https://www.caclubindia.com/judiciary/recovery-proceedings-cannot-be-initiated-when-statutory-appeal-remedy-is-available-and-time-to-file-appeal-has-not-expired-6022.asp</link>
<pubDate>Thu, 25 Jun 2026 10:41:10 GMT</pubDate>
<description>
<![CDATA[
The Hon'ble Bombay High Court in the case of Matrix Cellular (International) Services Pvt. Ltd. vs. Deputy Commissioner of State Tax [Writ Petition No. 4194 of 2026, order dated April 02, 2026] held that recovery proceedings cannot be resorted to when the statutory period to file an appeal is still]]>
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<author>CCI Team</author>
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<title>Time-limit for filing waiver application of interest and penalty under Section 128A is directory, not mandatory</title>
<link>https://www.caclubindia.com/judiciary/time-limit-for-filing-waiver-application-of-interest-and-penalty-under-section-128a-is-directory-not-mandatory-6021.asp</link>
<pubDate>Thu, 25 Jun 2026 10:32:01 GMT</pubDate>
<description>
<![CDATA[
The Hon'ble Karnataka High Court in the case of Sri Laxmi Borewell Agencies v. Assistant Commissioner of Central Tax &Anr. [WP No. 102773 of 2026 (T-Res), order dated April 17, 2026] held that the time-limit prescribed for filing an application under Section 128A of the CGST Act for waiver of intere]]>
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<author>CCI Team</author>
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<title>Penalty Order Without SCN Violates Natural Justice, Liable to be Quashed</title>
<link>https://www.caclubindia.com/judiciary/penalty-order-without-scn-violates-natural-justice-liable-to-be-quashed-6020.asp</link>
<pubDate>Wed, 24 Jun 2026 09:41:49 GMT</pubDate>
<description>
<![CDATA[
The Hon'ble Punjab & Haryana High Court in the case of Ankur Kampani vs. Union of India & Ors. [CWP No. 9100 of 2026, order dated April 20, 2026] held that a penalty order passed without issuance of a prior show cause notice or opportunity of hearing is violative of principles of natural justice and]]>
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<author>CCI Team</author>
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