Central Goods and Services Tax Act, 2017

The petitioners challenged the constitutional validity of the amendments to the Customs Act, 1962 and the arrest provisions in the Central Goods and Services Tax Act, 2017, arguing that offences under these statutes remain non‑cognizable and that authorized officers must obtain a magistrate's warrant, relying on the Om…

The appellant, a dealer in red arecanut, had its consignment detained by the GST Mobile Squad and was served a show‑cause notice under section 129(3) of the CGST Act. The appellant filed objections but, due to business exigencies, paid the tax and penalty amount of Rs 7,20,440 under protest and the goods were released …

M/s Armour Security (India) Ltd., a security services company, received a show‑cause notice under Section 73 of the CGST Act from the State GST authority for alleged tax deficiencies. Subsequently, the Central GST authority conducted a search and issued two summons under Section 70 to the company's directors to produce…

The appellant, Kesari Nandan Mobile, challenged two provisional attachment orders dated 13 November 2024 and 18 December 2024 issued by the Assistant Commissioner of State Tax under section 83 of the Central Goods and Services Tax (CGST) Act. The orders were issued after earlier attachment orders of October 2023 had au…

The respondent, Paresh Nathalal Chauhan, filed a writ petition seeking protection from arrest under the GST Act, prompting the Gujarat High Court to issue an interim order that criticised the prolonged presence of a search party at his residence as unauthorized. The High Court also observed that the good‑faith protecti…

The Supreme Court examined the interplay between Section 144C, which provides a special dispute‑resolution procedure for eligible assessees, and Section 153(3) of the Income Tax Act, which prescribes a twelve‑month limitation for fresh assessments. The Court held that the limitation under Section 153 applies only to th…