High Court Sets Aside GST Appellate Order for Denial of Opportunity to Reply to Show Cause Notice The High Court set aside the appellate order after finding that the petitioner had not been given a proper opportunity to respond to the GST Show Cause Notice. The petitioner, Sunil Batra, challenged an order dated 9 October…
Rajasthan High Court Stays Parallel GST Recovery Proceedings [Read Order] The Rajasthan High Court has stayed parallel GST recovery proceedings initiated against M/s Balaji Exports for the same tax period, observing that Section 6(2)(b) of the Central Goods and Services Tax Act, 2017 permits initiation of proceedings by only one proper officer. A Division Bench…
High Court Orders Fresh Adjudication in GST ITC Dispute; Allows Re-Submission of Documents The Himachal Pradesh High Court ruled in favour of a company, R.S. Polymers, by sending the case back to the tax authorities with directions to fresh adjudicate the case if the petitioner furnishes all relevant submissions/objections in response to the impugned notice….
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