Supreme Court Grants Bail In Alleged Online Investment Fraud Case

The Supreme Court on Monday granted bail to Paramjit Kharb in a case arising out of an alleged online investment fraud involving the use of bank accounts opened in the name of “R.S. Trading,” holding that “the case for bail is made out.” A Bench of Justice B.V. Nagarathna and Justice Ujjal Bhuyan allowed the appeal challenging the Delhi High Court's order refusing regular bail. The Court observed, “Considering the facts on record, in our view, the case for bail is made out,” and directed that...

GST Knowledge Series: Questions and Answers On GST For Transportation Of Goods By Road [Part 2]

The service of transportation of goods by Road is one major expense incurred by any manufacturer/trader for their inward/outward supply of goods. Such transactions are always subject to scrutiny by GST department due to the lack of compliance owing to divergent practices. To bring clarity, the following important issues are addressed in Part-2 of the Series7. What is rate of tax on transportation of household items?Answer: If the transportation services of household items are provided to an ...

First Appeal Pre-Deposit Sufficient: Jharkhand High Court Permits GSTAT Appeal Without Additional Deposit

The Jharkhand High Court has permitted Ranchi-based manufacturer Ashirwad Food Industries to file an appeal before the GST Appellate Tribunal without making any additional pre-deposit, noting that ₹23.85 lakh had already been deposited at the first appellate stage. A Division Bench of Chief Justice M.S. Sonak and Justice Rajesh Shankar found “substance in the contention” of the petitioner and held: “Considering the deposit of Rs.23.85 lakhs already made at the first appellate stage, we agree...

Madras High Court Orders Adjudication Of GST On Royalty Paid To State, Bars Implementation Till Supreme Court Ruling

The Madras High Court has directed GST authorities to adjudicate a show cause notice proposing to levy GST on seigniorage/royalty fee payable to the Government of Tamil Nadu but ordered that implementation of the assessment order shall remain in abeyance until the Supreme Court decides the issue. Justice C. Saravanan was hearing a petition challenging Show Cause Notice dated September 29, 2025. The notice proposes to levy GST on seigniorage/royalty fee payable to the State. The court noted...

Composite GST Show Cause Notices For Multiple Financial Years Maintainable: Allahabad High Court

The Allahabad High Court has recently held that a composite show cause notice issued under Sections 73 and 74 of the GST Act covering multiple financial years is legally maintainable, rejecting the contention that adjudication proceedings must be confined to a single “tax period” or financial year. A Bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla ruled that the statutory scheme expressly permits the Proper Officer to issue statements for periods beyond those mentioned in the...

Allahabad High Court Declines To Quash Composite GST Notices To Multiple Assessees

The court refused to interfere with show cause notices issued under Sections 73 and 74 of the Central and Uttar Pradesh GST Acts, saying clubbing multiple noticees is a mixed question of fact and law

GSTAT's First Second Appeal Judgment: When Fraud Allegation Fails, Case Must Be Remitted To Proper Officer

The tribunal observed that when allegations under S. 74, CGST fails, the proceedings cannot be converted into a proceeding under S.73 and decided at the appellate stage.

Karnataka High Court Quashes Rs 85.51 Crore IGST Demand On Salaries Paid To Foreign Nationals By Huawei India

The Karnataka High Court has recently quashed a show cause notice issued to Huawei Technologies India Private Limited demanding Rs. 85.51 crore in Integrated Goods and Services Tax (IGST), along with interest and penalty, on salaries paid to foreign national employees. Justice S R Krishna Kumar held that this was not a case of secondment at all, but one where Huawei India had a direct employer-employee relationship with the foreign nationals working for it. The Court made it clear that once...

Bombay High Court Restores Trader's GST Registration After Defective 'Cyclostyled Notice'

The Kolhapur Bench of the Bombay High Court recently restored the cancelled GST registration of a trader, observing that the grounds cited in the show‑cause notice and those relied upon in the cancellation order were materially different. A Bench of Justice R.G. Avachat and Justice Ajit B. Kadethankar examined the effect of retrospective cancellation of GST registration and emphasised the need to issue a reasoned notice rather than a generic, template-based communication. The Bench observed: ...

CPC Summons Procedure Not Applicable to GST Inquiry; No 7-Day Notice Required: Bombay High Court

Interpreting Section 70 of the Central Goods and Services Tax Act, 2017, the Bombay High Court has held that the civil court summons procedure under the Code of Civil Procedure cannot be read into GST investigations and that tax authorities are not required to give seven days' prior notice before summoning a person for inquiry.A Division Bench of Justices Sandipkumar C. More and Y.G. Khobragade at the Aurangabad Bench dismissed the Criminal Writ Petition filed by Kanhaiya Nilambar Jha, who...

No Separate GST On Chemicals Supplied Under Mud Engineering Contracts: Andhra Pradesh High Court

The Andhra Pradesh High Court has recently held that GST cannot be levied separately on mud engineering services and the supply of drilling chemicals, ruling that such contracts constitute a composite supply under the Goods and Services Tax law. A Division Bench comprising Justice R Raghunandan Rao and Justice T.C.D. Sekhar allowed a writ petition filed by Halliburton Offshore Services Inc., setting aside orders passed by the Authority for Advance Ruling and the Appellate Authority for Advance...

Supreme Court Reverses 'Alien Modality' Of Refunding IGST To Torrent Power, Orders Credit To Consumer Welfare Fund

The Supreme Court has set aside the Gujarat High Court's judgment that had quashed the transfer of ₹19.28 crore in GST refunds to the Consumer Welfare Fund and directed that the amount be refunded to Torrent Power Ltd. for adjustment in electricity tariff. Holding that such a mechanism was “not contemplated by Section 54 of the CGST Act and the Rules framed therein,” a Bench of Justice Sanjay Kumar and Justice K. Vinod Chandran directed the company to transfer the amount to the authorities...