Half Yearly Case Digest of SC and HC Tax Cases [Part 15]
This half-yearly round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India...
![Mere Apprehension of Tampering Prosecution Evidence cannot be Grounds to Refuse Bail: Andhra Pradesh HC grants Anticipatory bail to wrongful claim of GST ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Mere-Apprehension-Tampering-Prosecution-Evidence-Grounds-Refuse-Bail-Andhra-Pradesh-HC-Anticipatory-bail-wrongful-claim-GST-ITC-taxscan.jpg "Mere Apprehension of Tampering Prosecution Evidence cannot be Grounds to Refuse Bail: Andhra Pradesh HC grants Anticipatory bail to wrongful claim of GST ITC [Read Order]")
![Extended Period of Limitation cannot be invoked to raise demand of IGST Portion of Customs Duty which is Available as ITC: CESTAT sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-ITC-GST-IGST-Goods-and-Service-Tax-Customs-Excise-Service-Tax-TAXSCAN-1.jpg "Extended Period of Limitation cannot be invoked to raise demand of IGST Portion of Customs Duty which is Available as ITC: CESTAT sets aside Order [Read Order]")
Unaware of GST Proceedings due to Notices uploaded in GST Portal: Madras HC sets aside Assessment Order [Read Order]
The Madras High Court set aside a GST assessment order due to the petitioner being unaware of proceedings on the portal and directed a fresh assessment with an opportunity to be heard. The...
![Unaware of GST Proceedings due to Notices uploaded in GST Portal: Madras HC sets aside Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-Proceedings-Notices-GST-portal-Madras-HC-Assessment-Order-taxscan.jpg "Unaware of GST Proceedings due to Notices uploaded in GST Portal: Madras HC sets aside Assessment Order [Read Order]")
GST Liability raised w.r.t. ITC Reversal on Credit Notes: Madras HC remands for Reconsideration on 12.5% Pre-deposit [Read Order]
The Madras High Court set aside the GST ( Goods and Services Tax ) demand order raising the lability of ITC ( Input tax reversal ) on credit notes reflected in the auto populated GSTR 2A. The court...
![GST Liability raised w.r.t. ITC Reversal on Credit Notes: Madras HC remands for Reconsideration on 12.5% Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-Madras-High-Court-Goods-and-Services-Tax-Madras-HC-GST-Liability-ITC-TAXSCAN.jpg "GST Liability raised w.r.t. ITC Reversal on Credit Notes: Madras HC remands for Reconsideration on 12.5% Pre-deposit [Read Order]")
Court Interference is needed on GST Order which raises Liabilities not addressed in SCN: Madras HC [Read Court]
In a recent ruling, the Madras High Court ruled that Court interference is needed on GST ( Goods and Services Tax ) orders which raises liabilities not addressed in the SCN ( Show Cause Notice ). ...
![Court Interference is needed on GST Order which raises Liabilities not addressed in SCN: Madras HC [Read Court]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-Madras-High-Court-Show-Cause-Notice-GST-Order-GST-Liabilities-Court-Interference-taxscan-1.jpg "Court Interference is needed on GST Order which raises Liabilities not addressed in SCN: Madras HC [Read Court]")
GST Order shows Rs. 3L Excess over GSTR 3B and 2A Mismatch in SCN: Madras HC directs to Treat Order as SCN [Read Order]
The Madras High Court directed the impugned GST order to be treated as a Show Cause Notice ( SCN ) as the order was not in align with the SCN. The order showed an excess of Rs. 3.01 lakhs over...
![GST Order shows Rs. 3L Excess over GSTR 3B and 2A Mismatch in SCN: Madras HC directs to Treat Order as SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-Order-GSTR-Madras-High-Court-Show-Cause-Notice-SCN-GSTR-3B-GSTR-2A-gst-news-gst-updates-taxscan.jpg "GST Order shows Rs. 3L Excess over GSTR 3B and 2A Mismatch in SCN: Madras HC directs to Treat Order as SCN [Read Order]")
GST Liability confirmed due to No objections filed on GSTR 3B and GSTR 2A Mismatch: Madras HC directs Reconsideration on 10% Pre-deposit [Read Order]
The Madras High Court has directed a reconsideration of the 10% pre-deposit requirement to set aside the GST (Goods and Services Tax) order in which the liability was confirmed due to no objections...
![GST Liability confirmed due to No objections filed on GSTR 3B and GSTR 2A Mismatch: Madras HC directs Reconsideration on 10% Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-Liability-GSTR-3B-and-GSTR-2A-Mismatch-Madras-HC-Pre-deposit-TAXSCAN.jpg "GST Liability confirmed due to No objections filed on GSTR 3B and GSTR 2A Mismatch: Madras HC directs Reconsideration on 10% Pre-deposit [Read Order]")
Foreign Affiliate Services to related Domestic Entities with full ITC Availability deemed as Open Market Value: CBIC issues Circular [Read order]
The Central Board of Indirect Taxes and Customs has issued a Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit. As...
