The Bombay High Court set aside a GST recovery notice issued to a bank, ruling that the taxpayer must receive prior notice and an opportunity to dispute liability under Section 79(1)(c) of the CGST ...

Allahabad High Court ruled that GST tax and penalties cannot be imposed for e-way bill issues if there's no tax evasion intent and the bill was generated before ...

The Madras High Court directed a fresh GST assessment, citing a violation of natural justice when a taxpayer's emailed reply was ignored and no personal hearing was ...