Supreme Court & High Courts Weekly Round-up
This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous...
![Orders Issued u/s 73 of CGST Act without Digital or Physical Signature of Officer are invalid: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Kerala-High-Court-Section-73-of-CGST-SGST-Act-CGST-Act-SGST-Act-taxscan.jpg "Orders Issued u/s 73 of CGST Act without Digital or Physical Signature of Officer are invalid: Kerala HC [Read Order]")
![Benefit of Doubt should be Provided when GST Orders Not visible in Designated tab: Allahabad HC quashes Order following Ola Fleet Ruling [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Allahabad-High-Court-GST-Orders-Benefit-of-Doubt-Taxscan.jpg "Benefit of Doubt should be Provided when GST Orders Not visible in Designated tab: Allahabad HC quashes Order following Ola Fleet Ruling [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]")
![CBIC Issues Clarification on ITC u/s 16(5) and 16(6) of GST Act [Read Circular]](https://www.taxscan.in/wp-content/uploads/2024/10/CBIC-CBIC-Issues-Clarification-on-ITC-Section165-of-GST-Act-Section-166-of-GST-Ac-ITC-under-section-165-taxscan-1.jpg "CBIC Issues Clarification on ITC u/s 16(5) and 16(6) of GST Act [Read Circular]")
GST Council Proposes New Rule 164 in CGST Rules, Enables Waiver of Interest and Penalty for FY 2017-2020 Tax Demands
The GST ( Goods and Services Tax ) Council, during its 54th meeting, has recommended the insertion of Rule 164 in the Central Goods and Services Tax ( CGST ) Rules, 2017 for the waiver of...
![Form GST DRC-01 issued without Accompanying SCN: Madras HC quashes Sec. 73 Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Form-GST-DRC-01-SCN-Madras-HC-taxscan.jpg "Form GST DRC-01 issued without Accompanying SCN: Madras HC quashes Sec. 73 Order [Read Order]")
Delay in Filing Appeal under CGST Act due to Illness of Assessee: Calcutta HC directs Re Hearing [Read Order]
In the recent case, the Calcutta High Court set aside the order of Appellate Authority (AA) and directed for rehearing. The court held that the authorities may hear the contentions on its merits...
Orissa HC quashes Order passed u/s 73 of OGST Act without granting any opportunity of Hearing [Read Order]
In a recent case, the Orissa High Court quashed the order passed under section 73 of the Orissa Goods and Service Tax Act ( OGST ), 2017 which was passed without granting any opportunity for a...
![Orissa HC quashes Order passed u/s 73 of OGST Act without granting any opportunity of Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Orissa-High-Court-Orissa-HC-OGST-Act-Orissa-Goods-and-Service-Tax-Act-section-73-OGST-taxscan.jpg "Orissa HC quashes Order passed u/s 73 of OGST Act without granting any opportunity of Hearing [Read Order]")