Archive
CGST Act
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Adjudicating Officer Bound to Consider Assessee’s Defence: Calcutta High Court
In a recent decision[1], a Division Bench of the Calcutta High Court has held that the adjudicating officer should consider the assessee’s explanation or defence before passing the adjudicating order that imposes penalty under Section 129,…
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Provisional Attachment under GST: Bombay HC Clarifies Scope of Section 83
Introduction In a judgment[1] pronounced on 30.06.2023, a Division Bench of the Bombay High Court interpreted the law on provisional attachment under GST. While the law on provisional attachment has been sufficiently elaborated by the Supreme Court…
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Time Period for Filing Appeals under GST: Kerala HC Adopts Strict Interpretation
Short Note In a concise judgment[1], the Kerala High Court dismissed writ petition of a taxable person and held that an appeal under CGST Act, 2017 must be filed before the appellate authority in a time…
