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3
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Input tax credit - Section 16 of CGST Act, 2017 - Protection based on Actual Movement of Goods - If a purchaser proves the actual movement of goods and payment of tax via banking channels, and the supplier was active at the time, ITC cannot be denied due to the supplier’s subsequent cancellation. Safecon Lifescience Private Limited Vs. Additional Commissioner Grade 2 And Another (2026) 76 TLD 7 (All)" |
Allahabad |
09 Sep 2025 |
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2
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value="Determination of tax - Section 74 of CGST Act, 2017 - Mandatory Requirement of Mens Rea - Proceedings u/s 74 cannot be initiated merely for non-payment of tax - There must be a specific finding of fraud, willful misstatement, or suppression of facts with the intent to evade tax. Safecon Lifescience Private Limited Vs. Additional Commissioner Grade 2 And Another (2026) 76 TLD 7 (All)" |
Allahabad |
09 Sep 2025 |
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1
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value="Service of Notice/Order - Section 169 of CGST Act, 2017 - Failure to Communicate Order is a Fatal Breach of Natural Justice - The HC quashed GST Demand Order u/s 73 of JGST Act, 2017, for Violation of Natural Justice due to failure in uploading / communicating Form GST DRC-07 on Portal. Writ petition allowed. Rahman Sales
Vs. The State of Jharkhand & Others (2026) 76 TLD 1 (Jhar)" |
Jharkhand |
08 May 2025 |
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