GST Circulars on Proper Officer Valid: Patna HC
Patna HC upheld validity of departmental circulars assigning proper officers under GST; refused to interfere with Section 74 proceedings.
Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
Patna HC upheld validity of departmental circulars assigning proper officers under GST; refused to interfere with Section 74 proceedings.
MP HC set aside dismissal of GST appeal due to non-attendance; ruled notices must also be sent via SMS/email for effective communication.
Sikkim HC quashed recovery of ₹37.93L budgetary support, citing failure to consider GSTR-2A as evidence of eligible ITC.
Madras HC set aside ex parte GST order; remanded on condition of tax deposit and appropriation within 30 days.
Delhi HC ruled that pre-1 October 2025 GST appeals follow old law; 10% pre-deposit of disputed penalty cannot be mandated.
GSTAT Ernakulam held GST detention order void for breaching seven-day timeline under Section 129(3) for issuing demand after vehicle seizure.
Calcutta HC set aside GST proceedings where a show-cause notice on the additional portal was not considered; mandated fresh hearing on merits.
GSTAT Lucknow held that a mismatch between GSTR-3B and GSTR-2A alone cannot disallow ITC; physical verification and supplier evidence must be considered.
RBI releases updated FAQs on Digital Rupee, covering e₹ wallets, UPI interoperability, programmability, and wholesale CBDC use cases.
RBI’s fraud risk framework mandates individual inquiry and natural justice before labelling directors as fraudsters; automatic tagging invalid.
Calcutta High Court holds that Rs 20 lakh SARFAESI threshold for NBFCs does not apply to banks acquiring secured assets, upholding recovery proceedings.

RBI issued new Master Directions requiring use of BIS-certified note sorting machines, enhancing currency authenticity and fitness standards. All prior circulars on currency management are consolidated or withdrawn.