![Separate Authorizations Mandatory for Non-Territorial AO of Dealer to Conduct VAT Audit and Assessment: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GST-Audit-Assessment-Andhra-Pradesh-High-Court-taxscan.jpg "Separate Authorizations Mandatory for Non-Territorial AO of Dealer to Conduct VAT Audit and Assessment: Andhra Pradesh HC [Read Order]")
Separate Authorizations Mandatory for Non-Territorial AO of Dealer to Conduct VAT Audit and Assessment: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court has held that an officer who is not the territorial Assessing Officer of a dealer must obtain separate authorizations...
![Royalty Not a Tax, 18% GST Payable on Mining Lease Payments: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Supreme-Court-Supreme-Court-Constitution-Bench-Taxation-on-mining-lease-Mining-lease-taxation-taxscan.jpg "Royalty Not a Tax, 18% GST Payable on Mining Lease Payments: Patna HC [Read Order]")
![GST Rate Mentioned Prevalent on Day of Receipt of Tender is Leviable by contractors. J&K HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Jammu-and-Kashmir-High-Court-GST-Rate-taxscan.jpg "GST Rate Mentioned Prevalent on Day of Receipt of Tender is Leviable by contractors. J&K HC [Read Order]")
![Refund of GST Pre-Deposit made u/s 107(6)(b) cannot be Denied on Grounds of Limitation: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Refund-of-GST-Pre-Deposit-Denied-Grounds-Limitation-Jharkhand-HC-taxscan.jpg "Refund of GST Pre-Deposit made u/s 107(6)(b) cannot be Denied on Grounds of Limitation: Jharkhand HC [Read Order]")
GST Commissioner Refuses to provide Personal Hearing Despite Written Request: Allahabad HC Imposes 20K Cost [Read Order]
The Allahabad High Court imposed penalties to the Joint Commissioner SGST, Corporate Circle-1, Ghaziabad Rs. 20,000 for issuing a show-cause notice without stating the date and time of the personal...
![GST Commissioner Refuses to provide Personal Hearing Despite Written Request: Allahabad HC Imposes 20K Cost [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GST-provide-Personal-Hearing-Request-Allahabad-HC-taxscan.jpg "GST Commissioner Refuses to provide Personal Hearing Despite Written Request: Allahabad HC Imposes 20K Cost [Read Order]")
![Bombay HC Stays ₹133 Crore GST Penalty on Shemaroo Entertainment Executive [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Bombay-HC-GST-Penalty-GST-Penalty-Penalty-on-Shemaroo-Entertainment-Executive-taxscan.jpg "Bombay HC Stays ₹133 Crore GST Penalty on Shemaroo Entertainment Executive [Read Order]")
Cenvat Credit on Transitional period Under GST Not Allowable on Capital Goods Received After July 1, 2017: Patna HC [Read Order]
While upholding the recovery of ineligible CENVAT credit, the Patna High Court has held that transitional credit under the Goods and Services Tax (GST) regime cannot be availed for capital goods...
![Cenvat Credit on Transitional period Under GST Not Allowable on Capital Goods Received After July 1, 2017: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CENVAT-Credit-TAXSCAN.jpg "Cenvat Credit on Transitional period Under GST Not Allowable on Capital Goods Received After July 1, 2017: Patna HC [Read Order]")
Additional Penalty u/s 125 Not applicable When Late Fees Levied for Non-Filing or Delayed Filing of GST Returns: Madras HC [Read Order]
The Madras High Court has held that an additional penalty under section 125 of the Goods and Services Tax (GST) is not applicable when late fees are levied for non-filing or delayed filing of GST...
![Additional Penalty u/s 125 Not applicable When Late Fees Levied for Non-Filing or Delayed Filing of GST Returns: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Additional-Penalty-Penalty-Late-Fees-Levied-for-Non-Filing-Non-Filing-or-Delayed-Filing-taxscan.jpg "Additional Penalty u/s 125 Not applicable When Late Fees Levied for Non-Filing or Delayed Filing of GST Returns: Madras HC [Read Order]")
Calcutta HC grants Businessman Bail in Rs. 37.29 Cr GST Input Tax Credit Case based on Toll Data [Read Order]
In a significant development that underscores judicial vigilance over the use of arrest powers under tax laws, the Calcutta High Court granted bail on April 17, 2025, to Santosh Kumar Sah, a...
![Calcutta HC grants Businessman Bail in Rs. 37.29 Cr GST Input Tax Credit Case based on Toll Data [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Calcutta-HC-Calcutta-HC-grants-Businessman-Bail-Businessman-Bail-GST-taxscan.jpg "Calcutta HC grants Businessman Bail in Rs. 37.29 Cr GST Input Tax Credit Case based on Toll Data [Read Order]")
Taxpayer Previously Responded to GST SCN Sent via Portal, Cannot Plead Unawareness for Disputed AY: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that a taxpayer who previously responded to GST notices served via the official portal and electronic communication cannot later claim unawareness of...
![Taxpayer Previously Responded to GST SCN Sent via Portal, Cannot Plead Unawareness for Disputed AY: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Show-cause-notice-TAXSCAN.jpg "Taxpayer Previously Responded to GST SCN Sent via Portal, Cannot Plead Unawareness for Disputed AY: Delhi HC [Read Order]")