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Gujarat High Court Quashes Show-Cause Notice in GST Input Tax Credit Dispute — Misinterpretation of Section 17(5)(d) of CGST Act, 2017. Transfer of Leasehold Rights of Industrial Plots Held Not to Be 'Construction of Immovable Property' for ITC Reversal.

The petitioner, Niket Bipinbhai Patel, through his power of attorney holder, filed a writ petition before the Gujarat High Court challenging a show-ca...

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"Adjudication Order Set Aside Due to Lack of Reasoning: Court Remands for Fresh Hearing" "High Court emphasizes the need for reasoned and speaking orders to uphold principles of natural justice."

The High Court set aside the adjudication order made by the Deputy Commissioner of State Tax on the grounds of failure to provide reasons and lack of ...

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High Court of Karnataka Quashes Detention of Goods Under GST for Lack of Jurisdiction — Second Detention Without Proper Authorization Invalid. The court held that detention of goods under Section 129 of CGST Act, 2017 requires proper authorization and cannot be done without jurisdiction.

The petitioner, a transporter registered under the Central Goods and Services Tax Act, 2017 (CGST Act) and Integrated Goods and Services Tax Act, 2017...

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Bombay High Court Allows Union of India's Petition Against Interest Demand on Differential Customs Duty for Goods Imported Prior to Introduction of Section 28AA of Customs Act, 1962. The Court held that interest under Section 28AA cannot be levied retrospectively for imports completed in 1986-1987.

The Union of India, through the Controller of Stores, Central Railway, filed a writ petition challenging an order-in-original dated 5 July 2006 and su...

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Bombay High Court Dismisses Revenue Appeal in Customs Mis-declaration Case — Extended Limitation Period Not Invocable Without Proof of Fraud or Collusion. Importer's Mis-declaration for Claiming Notification Benefit Does Not Automatically Attract Penalty Under Section 114A of Customs Act, 1962.

The appeal was filed by the Commissioner of Customs (Revenue) against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) w...