GST Order Invalid if Seized Documents Not Supplied To Assessee: Calcutta High Court
The Calcutta High Court has set aside the effect of a GST adjudication order passed against holding that failure to supply seized documents and...
Procurement, Distribution of Medicines by State Medical Corporation Qualifies as ‘Pure Services’, Eligible for GST Exemption: AAAR
The Odisha Appellate Authority for Advance Ruling (AAAR) has held that services rendered by the Odisha State Medical Corporation Ltd. (OSMCL) in procuring and...
GAIL | ITC Not Available on Cross-Country Gas Pipelines: AAAR
The Odisha Appellate Authority for Advance Ruling (AAAR) has held that input tax credit (ITC) is not admissible on goods and services used for...
Difference in Month of Reporting Sale and ITC Claim Doesn’t Amount to Tax Evasion: Kerala High Court
The Kerala High Court held that a mere difference in the month of reporting a sale by the supplier and claiming input tax credit...
Appeal Delay in GST Case Must Be Reconsidered if Order Was Not Properly Served: Calcutta HC
The Calcutta High Court has allowed a GST assessee to approach the appellate authority again for condonation of delay, observing that where a taxpayer...
GST Invoices, Audit Records Not Enough to Quash FIR: Chhattisgarh High Court
The Chhattisgarh High Court has dismissed a petition seeking quashing of an FIR, charge sheet, and criminal proceedings in a large-scale cooperative bank fraud...
GSTN Merges Earlier “Additional Notices & Orders” tab with main “Notices and Orders” section
The Goods and Services Tax Network (GSTN) has merged the earlier “additional notices & orders” tab with the main “notices and orders” section on...
Appeal Beyond 4 Months Not Condonable by GST Appellate Authority; Rajasthan HC Clarifies S. 107 Limitation
The Rajasthan High Court has held that Section 107 of the CGST Act prescribes a strict limitation scheme under which an appeal must be...
Madras HC to Decide Whether Time Spent in GST Rectification Can Be Excluded from Appeal Limitation; Allahabad HC Has Already Ruled in Assessee’s Favour
A significant question of law under the Goods and Services Tax (GST) regime—whether the time spent pursuing rectification proceedings should be excluded while computing...
No Proof of SCN Service: Supreme Court Quashes GST Demand Order for Breach of Natural Justice
The Supreme Court has set aside a GST demand order of over ₹8.9 crore against a company after finding that there was no material...
No Interest Liability Under GST If Not Quantified In SCN: Allahabad HC
The Allahabad High Court has held that no interest liability under GST if not quantified in the show cause notice.The bench of Justice Shekhar...
Allahabad HC Upholds Composite Notices but Rules Notices Issued Within 3/6 Months of Adjudication Deadline as Time-Barred
The Allahabad High Court has upheld composite notices but ruled that the notices issued within 3 or 6 months of adjudication deadline as time-barred. The...
Rationalise Fees Prescribed for GSTAT [READ REPRESENTATION]
The Sales Tax Bar Association under the leadership of the President, Sanjay Kunar Sharma has filed the representation before the Finance Minister Nirmala Sitharaman...
Splitting of SCN: Madras HC Stays GST Orders Against Titan Citing It As Time-Barred
The Madras High Court has granted interim relief to Titan Company Ltd. in what has become a second round of litigation between the company...
Audit, SCN Must End in a Final Order; GST Dept. Can’t Keep Proceedings Pending Indefinitely: Madras High Court
The Madras High Court has held that audit and show cause notice must end in a final order; tax authorities cannot keep proceedings pending...
ITC Can’t Be Denied on Limitation Grounds After S. 16(5) Amendment: Madras High Court
The Madurai Bench of the Madras High Court has ruled that input tax credit (ITC) under the Goods and Services Tax (GST) law cannot...
GST Orders for FY 2024–25 Can’t Be Passed Under Omitted S. 73, 74; Must Follow S. 74A: Madras HC
The Madurai Bench of the Madras High Court has ruled that GST proceedings relating to the financial year 2024–25 cannot be initiated or concluded...
GST Rectification Application Can’t Be Rejected Without Hearing and Reasons: Orissa High Court
The Orissa High Court has held that a rectification application filed under Section 161 of the Central and Odisha Goods and Services Tax Acts...
GST Portal Enables Online Application for Unbarring of Barred Returns
The Goods and Services Tax Network (GSTN) has operationalised a new online facility titled “Application for Unbarring Returns” on the GST portal, offering registered...
Voluntary GST Payments Can Be Treated as Mandatory Pre-Deposit for Appeal: Allahabad High Court
The Allahabad High Court has ruled that amounts voluntarily deposited by a taxpayer during GST audit proceedings can be treated as the statutory pre-deposit...
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