The GST Appellate Authority accepted the DGAP report after the respondent builder voluntarily agreed to deposit Rs.67.02 crore towards profiteering. The Authority directed payment of the admitted amount to eligible homebuyers within three months along with applicable interest, and ordered submission of a compliance report thereafter.

This writ petition has been filed challenging the impugned order dated 22.03.2024 passed by the respondent.

This writ petition has been filed against an adjudication order dated February 24, 2025 passed under Section 74 of the Central Goods and Services Act, 2017/ West Bengal Goods and Service Tax Act, 2017 (hereafter the said Act of 2017).

The Madras High Court set aside an ex parte GST order passed solely on portal-based service without granting personal hearing. Holding that effective service under section 169 requires exploring alternative modes when there is no response, the Court remanded the matter subject to payment of 25% of disputed tax and directed fresh adjudication after hearing.

The Calcutta High Court granted conditional relief to an assessee whose GST appeal was dismissed for delay under Section 107. Though the explanation regarding non-awareness of the adjudication order uploaded under the “Additional Notices and Orders” tab was not fully accepted, the Court held that denial of appellate remedy would cause irreparable prejudice. To balance equities, the Court permitted the appeal to be heard on merits subject to payment of costs.

. Affidavit of service filed in Court today is taken on record.

This matter is taken up through Hybrid Arrangement (Virtual/Physical Mode).

Through the medium of this writ petition, the petitioner has sought following reliefs:

Heard Mr. Bibhal Nandi Majumder, learned Senior Counsel for the petitioners and Mr. Bidyut Majumder, learned Deputy SGI for the Union of India and the GST Department.

1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Standing Counsel, who appears for State-respondents.

1. This first anticipatory bail application under Section 482 of the Bhartiya Nagarik Suraksha Sanhita, 2023 has been filed by the applicant, who is apprehending his arrest in connection with Case No. Arr.03/2025 registered at Police Station – Deputy Commissioner, State Tax, BIU, Nawa Raipur Division, District- Raipur C.G for the offences punishable under Sections 132 Sub-Section (1) Clause (a) read with Section 132 Sub-Section (5) of Chhattisgarh Goods and Service Tax Act, 2017.

. This writ petition has been filed against an adjudication order dated February 24, 2025 passed under Section 74 of the Central Goods and Services Act, 2017/ West Bengal Goods and Service Tax Act, 2017 (hereafter the said Act of 2017).