Revised Handbook on GST Refunds Incorporating Amendments Till December 2025: ICAI
The Institute of Chartered Accountants of India (ICAI) has released a comprehensively revised edition of its Handbook on GST Refunds, updating refund law and...
GST Follows Suppliers, Customers And Not Goods: AAR
The Tamil Nadu Authority of Advance Ruling (AAR) has held that Goods and Service Tax (GST) follows suppliers, customers and not goods.The bench of...
No GST On Separately Invoiced Diesel, Petrol Charges in Fleet Operations: AAR
The Chhattisgarh Authority for Advance Ruling (AAR) has held that diesel and petrol charges, even when invoiced separately on a per-kilometre basis, do not...
GST Dept. Acted in ‘Utterly Casual and Mechanical Manner,’ By Issuing Templated SCN: Bombay HC Quashes GST Cancellation
The Bombay High Court (Circuit Bench at Kolhapur) set aside a GST registration cancellation after finding that the tax authority acted in an “utterly...
18% GST Payable On ‘Masala Paan’ Or ‘Meetha Paan’: AAR
The Maharashtra Authority of Advance Ruling (AAR) has ruled that 18% Goods and Service Tax (GST) is payable on 'Masala Paan' or 'Meetha Paan'.The...
GST Appellate Order Can’t Travel Beyond SCN: Calcutta HC
The Calcutta High Court has held that an appellate authority cannot confirm a tax demand on grounds that were never part of the original...
Writ Courts Can’t Condone Delays In Filing GST Appeals Beyond Maximum Statutory Period: Gujarat HC
The Gujarat High Court has held that courts cannot condone delays in filing GST appeals beyond the maximum statutory period, even while exercising writ...
GST | Issuance Of Only Summary SCN Without Proper, Signed Notice Violates Statutory Provisions: Gauhati High Court
The Gauhati High Court has set aside a GST demand order after holding that issuance of only a summary of a show cause notice...
GST Assessment Not Invalid Merely for Absence of DIN if Portal-Generated Reference Number Exists: Andhra Pradesh High Court
The Andhra Pradesh High Court has dismissed a writ petition challenging a GST assessment and subsequent recovery proceedings on the ground that the assessment...
Same Officer Can’t Authorise GST Search And Hear Appeal: Rajasthan High Court
The Rajasthan High Court has set aside a GST appellate order after finding that the same officer had acted both as the authorising authority...
No Writ Interference at Show Cause Stage in GST Fraud Allegations: Allahabad High Court
The Allahabad High Court has reiterated that writ courts should not ordinarily interfere at the stage of issuance of a show cause notice under...
Intent To Cancel GST Registration Retrospectively Must Be Expressly Stated In SCN: Delhi High Court
The Delhi High Court has held that intent to cancel GST registration retrospectively must be expressly stated in show cause notice (SCN) and restored...
Allahabad High Court Quashes GST Penalty for Tax Paid Under Wrong Head
The Allahabad High Court, Lucknow Bench, has set aside GST penalty and appellate orders holding that tax already paid under the wrong head (CGST/SGST...
SMS Based Blocking Of Electronic Credit Ledger Is Illegal Where Supplier’s GST Registration Remains Valid: Allahabad High Court
The Allahabad High Court has held that SMS based blocking of Electronic Credit Ledger is illegal where the supplier's GST registration remains valid and...
GST Proceedings Can’t Initiated Against Deceased Sole Proprietor: Allahabad HC
The Allahabad High Court has set aside GST proceedings initiated against a deceased sole proprietor, holding that issuance of a show cause notice and...
Time Spent in Rectification, Writ Proceedings Must Be Excluded from Limitation: Allahabad High Court Allows GST Appeals
The Allahabad High Court has ruled that the time spent by a GST assessee in pursuing statutory rectification proceedings or bona fide writ petitions...
Rs. 1.06 Crore GST Demand Quashed Citing Order “Shockingly Non-Speaking”: Allahabad High Court
The Allahabad High Court has set aside a GST demand order exceeding Rs. 1.06 crore passed against assessee holding that the order was wholly...
Validity Of CBIC Circular Assigning GST Officers as ‘Proper Officers’ Upheld: Delhi High Court
The Delhi High Court has upheld the validity of a Central Board of Indirect Taxes and Customs (CBIC) circular assigning functions to GST officers...
Delay in Processing VAT, GST Reimbursement Claims: Patna High Court Directs Dept. to Verify Documents, Decide Within 8 Weeks
The Patna High Court has directed the Bihar government’s Industry Department to verify documents submitted by a manufacturing unit and process its pending claims...
Field Service Engineers Deployment, Temporary Storage Of Spare Parts In State Doesn’t Constitute “Place Of Business” Or “Fixed Establishment”, No Separate GST Registration Required:...
The Odisha Appellate Authority for Advance Ruling (AAAR) has held that the deployment of field service engineers and temporary storage of spare parts in...
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