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GST ITC Distribution Can’t Be Tied Solely to Invoice Date: Supreme Court to Examine When Credit Becomes Legally Available

The Supreme Court is set to examine a significant GST dispute concerning the precise...

Supreme Court Dismisses GST Dept.’s Challenge Over Rs. 70.09 Lakh Refund Due to 394-Day Delay; Keeps Rule 90(2) Interpretation Open

The Supreme Court has dismissed the Special Leave Petitions filed by the Commissioner of...

GST Appeal Limitation Can’t Begin Merely From Portal Upload: Rajasthan High Court Condones 450-Day Delay

The Rajasthan High Court has held that where a GST adjudication order is merely...

Parallel GST Proceedings Over Same Turnover Stayed: Karnataka High Court 

The Karnataka High Court has granted interim relief in a GST dispute involving parallel...

GST Proceedings Against Deceased Proprietor Unsustainable Without Notice to Legal Heir: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Thiruvananthapuram Bench, has set aside GST...

Mere Availment of Ineligible Self-Assessed ITC Doesn’t Amount to Suppression Without Evidence of Fraud or Wilful Misstatement: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Thiruvananthapuram Bench, has held that the...

Gujarat HC Quashes GST Cancellation Orders After Officer Relied on Non-Existent AI-Generated Case Laws

The Gujarat High Court has quashed a series of GST proceedings against a taxpayer...

GST Registration Cancellation Stayed: Allahabad High Court Questions 99% ITC Utilisation Cap U/R 86B

The Allahabad High Court has raised significant questions over the statutory basis for restricting...

Is S. 122(1A) of CGST Act Applicable On Individuals? Bombay High Court Suspends GST Penalty Against Former Director

The Bombay High Court has granted interim protection to a former director of a...

Rectification Proceedings Can’t Be Used to Challenge an Uncontested GST Assessment Through a Writ Petition: Andhra Pradesh HC 

The Andhra Pradesh High Court has dismissed a writ petition challenging GST rectification and...

Composition Scheme Lapses Automatically on Crossing Rs. 1.5 Crore Turnover: GSTAT 

The Hyderabad Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has held...

Pending GST Proceedings Lapsed After Repeal of Rules 89(4B) and 96(10): Punjab & Haryana HC

The Punjab and Haryana High Court has disposed of a batch of writ petitions...

Latest articles

Hospitals Can’t Retain Customs Duty Exemption Without Meeting Free Treatment Conditions: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has upheld the recovery...

Later DRC-01, DRC-07 Dates Alone Can’t Make GST Proceedings Time-Barred: Delhi HC

The Delhi High Court has held that later dates appearing on Forms GST DRC-01...

Rs. 1,021 Crore Tax Addition Against Harshad Mehta Deleted Over Errors In Securities Transactions: ITAT

The Income Tax Appellate Tribunal (ITAT), Mumbai, has deleted a ₹1,021.33 crore addition relating...

Company Can’t Deny Rs. 2.28 Crore Deposit Repayment Because Lender Is Not a Shareholder: NCLT

The National Company Law Tribunal (NCLT), Allahabad Bench at Prayagraj, has held that a...