Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 14]
This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at...
![GST Registration Cancelled despite submitting Proof of Monthly Returns: Madras HC revokes Cancellation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/GST-goods-and-service-tax-Delhi-high-court-Delhi-hc-news-GST-TAXSCAN.jpg "GST Registration Cancelled despite submitting Proof of Monthly Returns: Madras HC revokes Cancellation [Read Order]")
![C-Forms’ Genuineness Not Demanded in GST Notice: Madras HC sets aside Order, Directs Document Submission [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/GST-Madras-High-Court-Madras-HC-Directs-Document-Submission-C-Forms-submitted-GST-news-high-court-news-taxscan.jpg "C-Forms’ Genuineness Not Demanded in GST Notice: Madras HC sets aside Order, Directs Document Submission [Read Order]")
![Disposal of Revision Application by Additional Commissioner in Undue Haste: Jharkhand HC quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Jharkhand-HC-jharkhand-high-court-Revision-Application-Disposal-of-Revision-Application-Additional-Commissioner-taxscan.jpg "Disposal of Revision Application by Additional Commissioner in Undue Haste: Jharkhand HC quashes Order [Read Order]")
Land once Vested with State cannot be De-requisitioned, no further Acquisition Proceedings lie under Land Acquisition Act: Calcutta HC [Read Order]
In a major ruling the Calcutta High Court observed that the land once vested with State cannot be de-requisitioned and no further acquisition proceedings lie under the Land Acquisition Act, 1894. ...
Mismatch in GSTR-1 and GSTR-3B: Kerala HC sets aside Assessment Order under CGST passed without Affording Opportunity of Hearing [Read Order]
The Kerala High Court set aside the assessment order under Central goods and Service Tax (CGST) passed without providing opportunity of hearing. The assessment order was based on the mismatch found...
![Mismatch in GSTR-1 and GSTR-3B: Kerala HC sets aside Assessment Order under CGST passed without Affording Opportunity of Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Mismatch-GSTR-1-GSTR-3B-Kerala-High-Court-Assessment-Order-CGST-Opportunity-Hearing-taxscan_300.jpg "Mismatch in GSTR-1 and GSTR-3B: Kerala HC sets aside Assessment Order under CGST passed without Affording Opportunity of Hearing [Read Order]")
![Kerala HC Allows release of Gold Ornaments on Guarantee in Absence of GST Tribunal [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Kerala-High-Court-Gold-Ornaments-Guarantee-GST-Tribunal-GST-taxscan.jpg "Kerala HC Allows release of Gold Ornaments on Guarantee in Absence of GST Tribunal [Read Order]")
Post facto Amendment of GST Registration: Madras High Court quashes Penalty under GST as there was no Tax Evasion [Read Order]
The Madras High Court (Madurai Bench) considering the writ petition quashed the penalty under GST as there was no evasion of tax by post facto amendment of GST Registration. The petition filed...
![Post facto Amendment of GST Registration: Madras High Court quashes Penalty under GST as there was no Tax Evasion [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Post-facto-amendment-GST-Registration-Madras-High-Court-Penalty-GST-Tax-Evasion-Taxscan.jpeg "Post facto Amendment of GST Registration: Madras High Court quashes Penalty under GST as there was no Tax Evasion [Read Order]")
Kerala High Court directs Kans Wedding Centre to approach Proper Officer for preponement of proceedings for cancellation of GST Registration [Read Order]
The Kerala High Court directed the Kans Wedding Centre to approach the proper officer for preponement of proceedings for cancellation of registration. The petitioner, Kans Wedding Centre, was...
![Kerala High Court directs Kans Wedding Centre to approach Proper Officer for preponement of proceedings for cancellation of GST Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Kerala-High-court-Kans-Wedding-Centre-proper-officer-preponement-of-proceedings-cancellation-of-registration-Taxscan.jpeg "Kerala High Court directs Kans Wedding Centre to approach Proper Officer for preponement of proceedings for cancellation of GST Registration [Read Order]")