Supreme Court & High Courts Weekly Round-up
This weekly roundup analytically summarizes the key stories related to the Supreme Court and the High Court reported at Taxscan.in from 19th November...
![Supreme Court grants Bail to Accused in alleged Rs. 40k Cr Fake GST ITC Claims [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Supreme-Court-ITC-GST-ITC-Claims-GST-Claims-TAXSCAN-2.jpg "Supreme Court grants Bail to Accused in alleged Rs. 40k Cr Fake GST ITC Claims [Read Judgement]")
GST Notices Must Be Served through Alternative Means after Registration Cancellation, Just uploading on Portal Not Enough: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court said that Goods and Services Tax ( GST ) notices must be served through alternative means once a taxpayer's registration has been cancelled, and merely...
![GST Notices Must Be Served through Alternative Means after Registration Cancellation, Just uploading on Portal Not Enough: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-GST-Notice-Allahabad-High-Court-Registration-Cancellation-Uploading-on-Portal-Portal-Upload-Insufficient-Taxscan.jpg "GST Notices Must Be Served through Alternative Means after Registration Cancellation, Just uploading on Portal Not Enough: Allahabad HC [Read Order]")
No Disallowance u/s 43B for unclaimed GST due to Lack of Deduction: ITAT allows Appeal [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT )ruled that no disallowance under Section 43B of the Income Tax Act,1961 could be imposed for unclaimed Goods and Service Tax ( GST ) due...
![No Disallowance u/s 43B for unclaimed GST due to Lack of Deduction: ITAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Ahmedabad-GST-Unclaimed-GST-Income-Tax-ITAT-Allows-Appeal-Section-43B-of-Income-Tax-Act-Taxscan.jpg "No Disallowance u/s 43B for unclaimed GST due to Lack of Deduction: ITAT allows Appeal [Read Order]")
Goods cannot be detained u/s 129(1) of GST Act when Consignor claims Ownership with Valid Tax Invoice and E-Way Bill: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court held that Section 129(1)(b) of the Goods and Services Tax (GST) Act cannot be invoked when the consignor claims ownership of the goods with a valid tax...
![Goods cannot be detained u/s 129(1) of GST Act when Consignor claims Ownership with Valid Tax Invoice and E-Way Bill: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Goods-detained-GST-Act-Consignor-claims-Ownership-Valid-Tax-Invoice-E-Way-Bill-Allahabad-HC-taxscan.jpg "Goods cannot be detained u/s 129(1) of GST Act when Consignor claims Ownership with Valid Tax Invoice and E-Way Bill: Allahabad HC [Read Order]")
Simply Citing ‘Delay in Submission of Appeal’ Insufficient for Rejecting GST Appeals: Allahabad HC [Read Order]
The Allahabad High Court ruled that simply mentioning ‘Delay in Submission of Appeal’ is not sufficient for rejecting the GST ( Goods and Services Tax ) appeals. While quashing the order, it stated...
![Simply Citing ‘Delay in Submission of Appeal’ Insufficient for Rejecting GST Appeals: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-GST-Appeal-Allahabad-High-Court-Delay-in-Submission-of-Appeal-GST-appeals-rejection-Delay-in-submission-taxscan.jpeg "Simply Citing ‘Delay in Submission of Appeal’ Insufficient for Rejecting GST Appeals: Allahabad HC [Read Order]")
GST SCN Must Specify Fraud or Misstatement for initiating S. 74 Proceedings: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court held that a Goods and Services Tax ( GST ) Show Cause Notice must specify allegations of fraud, willful misstatement, or suppression of facts to invoke...
![GST SCN Must Specify Fraud or Misstatement for initiating S. 74 Proceedings: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Allahabad-High-Court-GST-SCN-GST-SCN-Must-Specify-Fraud-Taxscann.jpg "GST SCN Must Specify Fraud or Misstatement for initiating S. 74 Proceedings: Allahabad HC [Read Order]")
Demand Order issued due to GST ITC claimed under wrong GSTIN by Suppliers: Allahabad HC orders fresh decision as per Circular No. 183/15/2022-GST [Read Order]
In a recent ruling, the Allahabad High Court quashed the Goods and Service Tax ( GST ) demand order against a taxpayer for claiming Input Tax Credit ( ITC ) under an incorrect GSTIN. The court...
![Demand Order issued due to GST ITC claimed under wrong GSTIN by Suppliers: Allahabad HC orders fresh decision as per Circular No. 183/15/2022-GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Allahabad-High-Court-Demand-Order-GST-ITC-Claim-GSTIN-Wrong-GSTIN-Allahabad-HC-Orders-Fresh-Decision-taxscan.jpg "Demand Order issued due to GST ITC claimed under wrong GSTIN by Suppliers: Allahabad HC orders fresh decision as per Circular No. 183/15/2022-GST [Read Order]")
Non-submission of Reply to SCN cannot be a Ground for Cancellation of GST Registration: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court ruled that the non-submission of the reply to the Show Cause Notice ( SCN ) cannot be a ground for the cancellation of Goods and Services Tax ( GST...
![Non-submission of Reply to SCN cannot be a Ground for Cancellation of GST Registration: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-GST-Registration-GST-Registration-Cancellation-Allahabad-High-Court-Show-Cause-Notice-SCN-SCN-reply-non-submission-taxscan.jpg "Non-submission of Reply to SCN cannot be a Ground for Cancellation of GST Registration: Allahabad HC [Read Order]")