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.
GST Act
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.
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.
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
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)