Bombay High Court Seeks Decision In 2 Months On Imagicaa's Plea For Tax Incentive Under State Tourism Policy

Observing that extension of tax incentives granted to Imagicaaworld Entertainment Limited involves a policy decision requiring inter-ministerial dialogue, the Bombay High Court has directed the Union of India, the State of Maharashtra, and other concerned authorities to take a decision on the company's pending representation within two months. A Division Bench of Justices G.S. Kulkarni and Aarti Sathe was hearing a writ petition filed by Imagicaaworld Entertainment Limited, which operates the...

“Access To Justice Cannot Be Held Hostage To Technology”: Allahabad High Court On Filing GST Appeals

The Allahabad High Court on 20 February addressed difficulties faced by taxpayers in filing appeals under the Goods and Services Tax Act, 2017 due to technological barriers in the online system. A Bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla was hearing a case filed by Ennbee Living LLP, pertaining to the generation of a temporary id to file appeal under the Goods and Service Tax Act, 2017. The Bench emphasised: “Access to justice cannot be held hostage to technology...

GST Appellate Tribunal Can Grant Interim Relief, Including Stay On Recovery: Bombay High Court

The Bombay High Court has recently held that the GST Appellate Tribunal possesses inherent and incidental powers to grant interim relief. This includes protection against recovery pending disposal of appeals. The Court said that any interpretation to the contrary would render the appellate remedy “illusory” and defeat legislative intent. A Division Bench of Justices G.S. Kulkarni and Aarti Sathe was hearing a writ petition filed by The Hongkong and Shanghai Banking Corporation Ltd. The bank...

Bombay High Court Reaffirms Year-Wise Assessment In GST, Limits Scope of Section 74 Notices

The Bombay High Court (Nagpur Bench) recently, quashed a show cause notice issued against Rainbow Greeners Nagpur, under Section 74 of the CGST Act on the ground that it unlawfully clubbed five financial years in a single composite proceeding. A Division Bench of Justice Anil L. Pansare and Justice Nivedita P. Mehta wrote: “In the light of the statutory scheme, we find that there is no scope for consolidating various financial years/tax period which is attempted by the impugned Show Cause...

Bombay High Court Sets Aside ₹32 Crore GST Demand On Pidilite For Non-Supply Of Verification Reports

The Bombay High Court on 20 February set aside a GST demand exceeding Rs. 32 crore against Pidilite, holding that non-furnishing of verification reports relied upon in adjudication amounted to a clear breach of natural justice. The Division Bench of Justices G.S. Kulkarni and Aarti Sathe quashed the Order-in-Original and remanded the matter for fresh consideration. The Bench observed: “Non furnishing of verification reports and no opportunity of a fair hearing on the same, in our opinion,...

Expired E-Way Bill Does Not Justify Harsh Penalty Under GST Law: Gujarat High Court Orders ₹18 Lakh Refund

The Gujarat High Court has ordered refund of Rs. 18,00,140 collected as penalty from Balkrishna Industries Limited, holding that imposition of penalty merely because an e-way bill expired during transit was unsustainable in the facts of the case. A Division Bench of Justice A.S. Supehia and Justice Pranav Trivedi held that “In wake of such undisputed fact, the imposition of harsh penalty under Section 129(3) of the CGST Act was uncalled for and is also beyond the scope of Section 129(1)(a) of...

Bombay High Court Quashes ₹133.60 Crore GST Penalty Each On Shemaroo Executives

The Bombay High Court has recently quashed penalties of Rs.133.60 crore each imposed on the Chief Financial Officer, Chief Executive Officer and Joint Managing Director of Shemaroo Entertainment Ltd., holding that the statutory requirements necessary to fasten personal GST liability were not satisfied. The Court found that the penalty provision invoked by the department could not be applied in the absence of proof that the officers had retained the benefit of the impugned transactions and that...

Order Passed In Fraud Proceedings Cannot Be Reclassified To Avail Amnesty Scheme: Gujarat High Court

The Gujarat High Court held that an order passed under Section 74 of the CGST Act, 2017 involving allegations of fraud, misstatement or suppression of facts cannot be converted into a non-fraud order under Section 73 merely to enable the taxpayer to claim relief under the GST Amnesty Scheme, in the absence of documentary evidence disproving such allegations. A Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi, by its order dated 13 February 2026, rejected the plea of R.B. Pandey...

Where No Tax Evasion Is Alleged, Liberal Approach Warranted in Transitional ITC Case: Kerala High Court

The Kerala High Court has recently observed that a bona fide mistake committed by a taxpayer while filing revised TRAN-1 and TRAN-2 forms cannot justify denial of transitional Input Tax Credit, especially in the absence of any allegation of tax evasion.TRAN-1 and TRAN-2 are statutory forms under Section 140 of the CGST Act through which taxpayers carried forward eligible input tax credit from the pre-GST regime into GST."However, I am of the view that, when it comes to a case where no evasion of...

GST Registration Cannot Be Cancelled Based On Investigative Dictation Alone: Gauhati High Court

The Gauhati High Court on 17 February, held that cancellation of GST registration cannot be sustained when it is based on vague allegations and issued at the behest of the investigating wing, without independent application of mind by the proper officer. A Bench of Justice Arun Dev Choudhury allowed a writ petition was filed by Ankit Choudhary, sole proprietor of Ankit Enterprises, challenging a show cause notice, the subsequent order cancelling his GST registration, and the order rejecting...

Bombay High Court Allows Videography Of GST Summons Proceedings After Taxpayer Undertakes to Bear Cost

Taking note that a director of Tuesonpower International Pvt. Ltd. is undergoing treatment for cancer and has expressed willingness to cooperate with the investigation, the Bombay High Court permitted videography of summons proceedings under Section 70 of the Central Goods and Services Tax Act, 2017. It also allowed his advocate to remain present at a visible but not audible distance during recording of the statement. The Court clarified that the relief is confined to the facts of the case,...

S.130 CGST | GST Law Does Not Allow Provisional Release of Goods Seized During Confiscation Proceedings: Kerala High Court

The Kerala High Court on Friday held that GST authorities cannot release seized goods during confiscation proceedings merely because the trader pays the fine proposed in a show cause notice. Justice Ziyad Rahman A.A. ruled that Section 130(2) of the Central Goods and Services Tax Act permits payment of a fine in lieu of confiscation only after a final confiscation order is passed. “Mere notice to initiate confiscation proceedings will not amount to authorisation for confiscation,” the court...