GST

Negative ITC Blocking in ECL is Illegal Under Rule 86A: Punjab & Haryana HC 

The Punjab and Haryana High Court has held that the Goods and Services Tax (GST) authorities cannot block a taxpayer’s Electronic Credit Ledger (ECL)...

2022 FAQ Imposing Restricting Refund of Pre-July 18, 2022 Unutilised ITC Struck Down: Rajasthan High Court

In a significant ruling impacting thousands of businesses facing blocked refunds under the inverted duty structure, the Rajasthan High Court, Jaipur Bench has held...

No Actual Movement of Goods: AP High Court Upholds Penalty for Fake Billing, Bogus ITC Claims

The Andhra Pradesh High Court has upheld a penalty imposed under the AP VAT Act after finding that fake tax invoices and waybills were issued...

Barter Trade Taxable Under GST: J&K And Ladakh HC Dismisses 35 Petitions Against GST Notices to Cross-LoC Traders 

The High Court of Jammu & Kashmir and Ladakh at Srinagar has dismissed a batch of 35 writ petitions filed by cross-LoC traders who...

Delhi High Court Quashes GST Order Against Tech Firm Subject To Rs. 20,000 Cost

The Delhi High Court has set aside a GST assessment order passed against a tech firm for the tax period from April 2019 to...

Delhi HC Orders Restoration of Cancelled GST Registration of Garment Exporter Citing COVID Illness, Portal Access Issues

The Delhi High Court has granted major relief to a garment exporter by ordering the restoration of a GST registration that had been cancelled...

Delhi High Court Quashes All GST Proceedings Based on Deleted Rule 96(10) Against Exporters

The Delhi High Court, while granting major relief to exporters, has ruled that no proceedings can continue under Rule 96(10) of the CGST Rules,...

India’s Gross GST Collections Rise Marginally to Rs. 1.70 Lakh Crore in November 2025; Domestic Revenues Dip 2.3%

In a mixed set of revenue indicators, India’s Goods and Services Tax (GST) collections for November 2025 recorded a marginal increase of 0.7%, with...

Mumbai Court Grants Bail to Businesswoman Accused in Rs. 56-Crore GST ITC Fraud Case [READ ORDER]

S. K. Fokmare, the Additional Chief Judicial Magistrate, 19th Court, Esplanade, Mumbai has granted bail to Rachana Prabhatkumar Maheshwari, accused in a major Goods...

Mumbai Court Grants Bail to Businessman Accused of ₹114-Crore GST Fraud

S. K. Fokmare, the Additional Chief Judicial Magistrate, 19th Court, Esplanade, Mumbai, has granted bail to Vipul Prabhatkumar Maheshwari, who was arrested in connection...

Orissa HC Directs Taxpayer to GSTAT as Tribunal Finally Becomes Functional

The Orissa High Court has disposed of a writ petition challenging a GST demand order after holding that the petitioner must now approach the...

Delhi High Court Flags Key Jurisdiction Issue: Can Customs Issue SCN for IGST Refund Recovery on Exports? [READ ORDER]

The Delhi High Court has raised an important jurisdictional question concerning the authority of Customs officers to issue Show Cause Notices (SCNs) for IGST...

Fraudulent GST ITC | Supreme Court Upholds Composite GST Demand; Rejects Plea on ‘Non-receipt of Notice’ and ‘Bunching of Years’

The Supreme Court of India has dismissed the Special Leave Petition affirming a major tax demand raised by the Delhi GST authorities for alleged...

Natural Justice in GST Rectification: Calcutta High Court Reaffirms Right to be Heard

The Calcutta High Court has set aside an order passed by the Deputy Commissioner, Chowringhee Division, Kolkata North CGST & CX Commissionerate after finding...

Rajasthan HC Grants Interim Protection to Solar Firm; Says No Coercive Action on GST Rate Reduction Dispute

The Rajasthan High Court has granted interim relief to solar firm, restraining authorities from taking any coercive action over a contentious communication directing the...

GST Not Payable on Liquidated Damages in Surat E-Bus Project: Gujarat AAR

The Gujarat Authority for Advance Ruling (AAR) has held that liquidated damages recovered for breach of contractual obligations under an electric-bus project are not...

IGST ITC Reported In GSTR-9 Can Be Allowed As Set-off, Even If It Was Missed In Monthly GSTR-3B:  Calcutta HC

The Calcutta High Court has held that Input Tax Credit (ITC) under Intergrated Goods and Service Tax (IGST) reported in GSTR-9 can be allowed...

Mere Upload Of Notices Under “Additional Notices & Orders” Tab On GST Portal Doesn’t Ensure Effective Service: Calcutta HC

The Calcutta High Court has held that mere upload of notices under the “Additional Notices & Orders” tab on the GST portal does not...

DGGI Ahmedabad Busts ₹800-Crore Fake Billing Racket; Four Key Accused Arrested Across Three Linked Cases

In a major enforcement action against GST fraud, the Ahmedabad Zonal Unit of the Directorate General of GST Intelligence (DGGI) has unearthed a massive...

Rule 86A Can’t Be Invoked Without Available Credit: Punjab & Haryana HC Quashes Negative ITC Blocking

The Punjab and Haryana High Court has delivered an important ruling restricting the scope of powers exercised by GST authorities under Rule 86A. The bench...

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