GST Act Archives

Justice Bela M Trivedi explains jurisdictionary powers of judicial review under Arts. 32 and 226 of Constitution when arrest is challenged

“Though, the power of judicial review keeps a check and balance on the functioning of the public authorities and is exercised for better and more efficient and informed exercise of their powers, such power has to be exercised very cautiously keeping in mind that such exercise of power of judicial review may not lead to judicial overreach, undermining the powers of the statutory authorities”

Power to arrest under Customs and GST Acts

Case Briefs Supreme Court

Explained | Supreme Court’s verdict on constitutional validity of “power to arrest” provisions under Customs and GST Acts

“The framework of the Customs Act clearly reflects the legislative intent to establish a distinct and unique procedure for the exercise of arrest powers by a customs officer”

Case Briefs High Courts

Madras HC directs tax department to investigate misuse of login ID and Password of dealer by third party, enabling tax evasion

Madras High Court said that if the complaint of the petitioner turns out to be untrue or was intended to facilitate fraud being committed using the login ID of the petitioner, the assets of the petitioner shall be brought to sale.

Case Briefs Supreme Court

Supreme Court deprecates condition of deposit for bail in offences u/s 132 GST Act

The Supreme Court said that onerous condition requiring deposit of Rs. 2 crores cannot be imposed for bail.

Case Briefs High Courts

Calcutta High Court dismisses change in classification of Tariff heading to avail lower rate of Tariff under GST regime

Calcutta High Court upheld AAAR’s order and held that Polypropylene Leno Bags made from Plastic Granules cannot be treated as Textile Articles.

Case Briefs High Courts

Reasonable opportunity of being heard must be granted; Delhi High Court sets aside non-speaking order of the Delhi GST Commissioner

The Court was of the view that neither the notice served upon the petitioner mentioned any specific defect found by the authorities nor the order of tax and demand specify any reason why the documents accompanying the goods were found to be defective.

Case Briefs High Courts

If an assessee under stress of investigation, signs a statement admitting tax liability and makes a few payments, can it lead to self-ascertainment? Madras HC explains

Madras High Court: Dr Anita Sumanth, J., expressed that with the inception of Section 74(5)of GST Act, it is the case of

Case Briefs High Courts

Ker HC | Interstate delivery of exempted goods under the GST Act must bear an e-way bill as well as a delivery challan; Detention of consignment held valid

Kerala High Court: A.K. Jayasankaran Nambiar, J., while holding the detention of goods valid as per Section 129(1)(b) read with Section 129(3)