Interest on Wrongful Input Tax Credit is mandatory where excess transitional credit was retained and later reversed, and related objections were rejec...
Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
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Detention and penalty proceedings under s.129 of the CGST/GGST Act were challenged on the ground that the adjudication order under s.129(3) was issued beyond the statutory seven-day limit from service of notice. Since the notice in Form GST MOV-07 was served on 10.11.2025 and the order in Form GST MOV-09 was passed on 19.11.2025, the authority acted in breach of s.129(3), rendering the order without legal validity; consequently, the detention order in Form GST MOV-06, the notice in Form GST MOV-07, and the order in Form GST MOV-09 were quashed, and the petition was allowed. - HC
Detention and penalty proceedings under s.129 of the CGST/GGST Act were challenged on the ground that the adjudication order under s.129(3) was issued beyond the statutory seven-day limit from service of notice. Since the notice in Form GST MOV-07 was served on 10.11.2025 and the order in Form GST MOV-09 was passed on 19.11.2025, the authority acted in breach of s.129(3), rendering the order without legal validity; consequently, the detention order in Form GST MOV-06, the notice in Form GST MOV-07, and the order in Form GST MOV-09 were quashed, and the petition was allowed. - HC
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