The Madras High Court has delivered a significant ruling that is likely to influence GST investigations and litigation across India. In Fastenex Private Limited v. State Tax Officer [2026] 188 taxmann.com 219, the Court held that a GST officer is not required to conclusively …
The Delhi High Court has clarified an important principle governing GST adjudication by holding that a tax order is not required to discuss every individual argument raised by a taxpayer in response to a Show Cause Notice (SCN). According to the …
Even small slip-ups in GST compliance can trigger hefty penalties, leaving businesses under pressure. One common issue is missing the biltee number (consignment note number) on invoices. In a recent landmark decision, the Supreme Court of India stepped in to provide relief, allowing businesses …
On 7 August 2025, the Calcutta High Court delivered an important ruling on the issue of levy of penalty under the Goods and Services Tax (GST) regime. The Court held that penalty cannot be imposed on the assessee merely on …
In a significant ruling dated 15 July 2025, the Supreme Court of India directed the Andhra Pradesh High Court to reconsider a review petition filed by M/s Godway Funicrafts, challenging the imposition of a 100% penalty under Section 74 of the CGST Act, 2017. The core issue …
In a significant ruling, the Calcutta High Court has held that non-production of a physical copy of the GST challan during the movement of goods cannot be a ground for imposing penalty under the GST law, especially when the digital copy …
In a significant relief for taxpayers, the Himachal Pradesh High Court has quashed a tax-cum-penalty demand imposed under Section 129 of the CGST Act, citing that intent to evade tax (mens rea) is mandatory for such penalties to sustain. The Court …
In a significant relief for taxpayers under the Goods and Services Tax (GST) regime, the Allahabad High Court has quashed a penalty imposed on Exch. Therm Engineering Company under Section 129(3) of the Uttar Pradesh GST Act, 2017, citing procedural …
If no personal gain is proven, such penalties could face constitutional challenges in appellate forums or high courts. Personal Penalties on Executives: The Directorate General of Goods and Services Tax Intelligence (DGGI) has recently issued thousands of notices to various …
Allahabad High Court Order Dated 23 November 2023 Reducing 56 Lakhs GST Penalty to 10000 In a significant decision on 23 November 2023, the Allahabad High Court has reduced a penalty order of Rs. 56 lakhs imposed on a private …