CGST Act

Adjudicating Officer Bound to Consider Assessee’s Defence: Calcutta High Court

December 25, 2023December 26, 2023

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… Read More »

Provisional Attachment under GST: Bombay HC Clarifies Scope of Section 83

July 17, 2023August 1, 2023

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… Read More »

Time Period for Filing Appeals under GST: Kerala HC Adopts Strict Interpretation

June 22, 2023August 1, 2023

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… Read More »