Seeks to amend Notification No 11/2017- Union Territory Tax (Rate)dated 28th June, 2017 to implement the recommendations of the 56th GST Council.

Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.

Seeks to amend Notification No 17/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.

NRI Property Sale – TDS Rules

The Allahabad High Court quashed penalty proceedings under Section 129(3) of the GST Act where electronic goods were transported in a different vehicle than mentioned in the e-way bill. The Court held that since tax invoices contained specific serial numbers and physical verification matched goods with documents, no intention to evade tax could be inferred. A mere technical lapse of not updating the vehicle number by the transporter could not justify penalty. Refund of deposited amount directed.

The Punjab & Haryana High Court disposed of a writ petition against GST demand orders, holding that since the GST Appellate Tribunal is not functional, the petitioner may file an appeal as per Circular No. 224/18/2024-GST. Upon making pre-deposit and filing an undertaking, recovery of balance demand shall remain stayed.

The Department raised GST demands for FYs 2017-18 to 2020-21 against Pushpa Gupta, proprietor of M/s M.G. Sarees, who had passed away on 14.06.2021. Despite cancellation of registration in July 2022, show cause notices and orders under Section 73 were issued in her name. The High Court held that determination against a dead person is void ab initio. Recovery must proceed only against legal representatives after due notice. Orders quashed.

The petitioner’s GST registration was cancelled for non-filing of returns based on a defective show cause notice. The notice, though granting 30 days for reply, fixed hearing before expiry, without specifying venue. The Court held such notice invalid and quashed both notice and cancellation order, allowing fresh proceedings.

The assessee challenged consolidated GST demand orders under Section 74 for July 2017–March 2022, seeking quashing via writ petition. The Gujarat High Court dismissed the writ, holding an efficacious statutory remedy under Section 107 existed. Citing Commercial Steel Ltd. (SC), it relegated the assessee to appeal, declining interference in writ jurisdiction.

The petitioner challenged GST demand orders on grounds that the Show Cause Notice (SCN) and reminders were uploaded only under the “Additional Notices Tab” of the GST portal, resulting in lack of knowledge and non-filing of reply. The Court found that opportunity of hearing was denied. Following earlier precedents, it set aside the impugned orders and remanded the matter, directing the Department to issue notices properly and allow fresh adjudication after granting the petitioner full opportunity of hearing.

Airports Authority Of India, Amritsar, Punjab

Chennai port Authority, Chennai, Tamil Nadu