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Corporate News *  GSTAT restores tax and penalty for transporting iron scrap without E-way bill citing intent to evade tax. *  Madras High Court stays GST recovery from directors without opportunity to show cause under section 89. *  Madras high court stays GST recovery notice against directors; finds prima facie case on applicability of section 79(1)(c). *  Procedural lapses can’t justify harsh punishment without serious customs breach: CESTAT quashes customs broker licence revocation. *  Service tax payable on land leasing and sports complex charges: CESTAT. *  Settled customs dispute can’t be reopened through Article 226 challenge to interest liability: Delhi High Court. *  Mere facilitation of customs clearance can’t establish knowledge of smuggling: Madras High Court. *  GST registration cancellation stayed: Allahabad High Court questions 99% ITC utilisation cap under rule 86B. *  Composition scheme lapses automatically on crossing Rs. 1.5 crore turnover: GSTAT. *  Gujarat High Court quashes GST cancellation orders after officer relied on non-existent AI-generated case laws. *  Importers liable for customs duty benefits availed through manipulated scrips: Delhi High Court. *  Procedural E-way bill lapse alone can’t justify penalty where genuine transaction and absence of tax evasion are established: GSTAT. *  Services to singapore head office not ‘Intermediary Services’: CESTAT. *  Satellite transponder capacity received from foreign providers not taxable as business support service: CESTAT *  Sugar export ban upheld: Bombay High Court says private contracts and advance payments can’t override govt. policy. *  No CA or CMA certification required for interest on already-sanctioned GST refund: Telangana High Court. *  GST demand order uploaded only on common portal doesn’t trigger appeal limitation: Delhi High Court. *  GST refund can’t remain locked in ITC when business has closed: Allahabad High Court. *  Sec. 129 Penalty can’t be imposed on stock transfer without e-way bill: GSTAT. *  Subsequent supplier’s GST registration cancellation by itself, doesn’t establish fraudulent ITC availment: Karnataka High Court. *  DGGI Jaipur | Rajasthan High Court denies bail in central excise duty evasion case, cites seriousness of alleged unregistered tobacco Manufacturing. *  Dept. can’t force assessee to adopt more punitive CENVAT credit option under rule 6: Calcutta High Court. *  GST levy on corporate guarantees upheld: Gujarat High Court. *  Calcutta High Court allows appeal against Ex-parte GST order after medical emergencies prevented reply to SCN. *  Legality of gold confiscation based on retracted statement questioned: Madhya Pradesh High Court frames 8 substantial questions of law. *  Interest on delayed duty drawback runs from 1month after ‘Let Export Order’, not final adjudication: Delhi High Court. *  High Courts can’t grant post-dismissal arrest protection in GST pre-arrest bail matters; Sec. 69 arrest order must be communicated: Supreme Court. *  Whether RERA registration can determine GST classification of ‘Ongoing Project’: Rajasthan High Court issues stay notice. *  GSTAT admits Bharti Airtel’s appeal on ITC dispute involving section 17(5)(c) and (d) of CGST Act. *  Showroom interior fit-outs constitutes “Original Works”, CESTAT quashes ?2.61 crore service tax demand.
Subject News *  Suspicion can’t replace proof: CESTAT quashes penalty in alleged gold-smuggling operation. *   Limitation runs from communication of order: Madras High Court upholds rejection of delayed GST Appeals. *  Rajasthan High Court quashes GST demand over unsigned show cause notice. *  ITC recovery upheld where supplier failed to deposit GST: Rajasthan High Court. *  Customs commissioner’s empowered to make port trust liable for duty on pilfered goods: Supreme Court. *  Rectification proceedings can’t be used to challenge an uncontested GST assessment through a writ petition: Andhra Pradesh HC. *  GST proceedings against deceased proprietor unsustainable without notice to legal heir: GSTAT. *  Mere availment of ineligible self-assessed ITC doesn’t amount to suppression without evidence of fraud or wilful misstatement: GSTAT. *  Disposal of mining overburden by entity authorised by mining lease holder constitutes taxable service: CESTAT. *  Toll plaza data not mandatory for ITC refund: GSTAT. *  Disputed GST fraud allegations require investigation: Punjab and Haryana High Court makes interim bail absolute in alleged fraud and GST fraud case. *  Non-manufacturer contractor liable to deposit excess excise duty collected from buyer: CESTAT. *  GST order can’t reject taxpayer’s reply as “not satisfactory” without reasons: Madhya Pradesh High Court. *  Uncorroborated statements can’t establish alleged diversion of duty-free goods: CESTAT. *  Erection services were not liable to service tax prior to 10th september 2004: CESTAT. *  Sec. 74 GST notice must spell out statutory ingredients for invoking extended tax demand proceedings: Allahabad High Court. *  No jurisdictional bar under section 6(2)(b) in parallel CGST SGST proceedings: Delhi High Court refuses to bypass GST appeal remedy. *  Madras High Court remits GST demand for fresh adjudication after taxpayer claims it was unaware of SCN following business closure. *  Madras High court stays GST recovery initiated under section. 79 without prior determination under section 73. *  GST Dept. must establish deliberate tax evasion before using extended limitation: GSTAT. *  GST officers can’t keep business premises sealed after search ends: Gauhati High Court. *  GST adjudication order ignoring CBIC circular challenged: Bombay HC grants ad-interim protection to Skoda Auto Volkswagen. *  Alleged evidentiary errors, cross-examination issues, earlier GST audit questions must be raised before Appellate authority: Delhi High Court. *  GST appeal can’t be rejected on erroneous limitation calculation: Madhya Pradesh High Court. *  Adjudication and Appellate orders passed without supplying seized documents to assessee quashed: Bombay High Court stays coercive GST recovery. *  GST search without sharing DIN violates transparency safeguards, but doesn’t invalidate search: Madras High Court. *  Statutory GST appeal can’t be circumvented by mere natural justice allegations: Bombay HC. *  Whether banks can simultaneously avail ITC u/s 17(2) and 17(4)? - Madras High Court stays GST adjudication against City Union Bank. *  Driver’s statement on plain paper has ‘Very Little Evidentiary Value’: Allahabad High Court quashes GST penalty order. *  CENVAT credit can’t be denied on duty-paid inputs from area-based exempt units: CESTAT.  

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Madras High Court stays GST recovery from directors without opportunity to show cause under section 89.

Madras High Court stays GST recovery from directors without opportunity to show cause under section 89.
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