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Delhi High Court: Sections 67 and 74A of CGST Act Operate in Distinct Fields
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Delhi High Court: Sections 67 and 74A of CGST Act Operate in Distinct Fields

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Daily Tax Law Briefing – GST, Customs & Income Tax | 05 August 2026
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Daily Tax Law Briefing – GST, Customs & Income Tax | 05 August 2026

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Calcutta High Court: Customs Appeals Involving Valuation and Rate of Duty Lie Before Supreme Court
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Calcutta High Court: Customs Appeals Involving Valuation and Rate of Duty Lie Before Supreme Court

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Kerala High Court Quashes Composite GST Order and Protects Right to Cross-Examination
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Kerala High Court Quashes Composite GST Order and Protects Right to Cross-Examination

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Gujarat High Court Upholds State GST Officers’ Powers Under the IGST Act
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Gujarat High Court Upholds State GST Officers’ Powers Under the IGST Act

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Writ petition disposed as no tax or penalty was demanded from courier company; Court holds that notice under MOV-09 was only an intimation and not a demand
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Writ petition disposed as no tax or penalty was demanded from courier company; Court holds that notice under MOV-09 was only an intimation and not a demand

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GST confiscation proceedings under Section 130 quashed as excess stock can only be assessed under Section 73 or 74
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GST confiscation proceedings under Section 130 quashed as excess stock can only be assessed under Section 73 or 74

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GST demand quashed as confiscation under Section 130 held impermissible against registered dealer where discrepancy in stock was found
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GST demand quashed as confiscation under Section 130 held impermissible against registered dealer where discrepancy in stock was found

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Confiscation proceedings quashed as High Court held stock discrepancy against registered dealer must be dealt under Sections 73/74, not Section 130 of GST Act
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Confiscation proceedings quashed as High Court held stock discrepancy against registered dealer must be dealt under Sections 73/74, not Section 130 of GST Act

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Writ petition disposed relegating petitioner to statutory appeal remedy with protection of limitation till GST Tribunal becomes functional
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Writ petition disposed relegating petitioner to statutory appeal remedy with protection of limitation till GST Tribunal becomes functional

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