GST Adjudication Order Invalid If Based on Grounds Not Raised in SCN: Calcutta HCÂ
The Calcutta High Court has set aside a GST adjudication order passed against a pharmaceutical company, holding that the tax department cannot decide liability...
Omission of R. 96(10) Without Saving Clause Nullifies Pending GST Refund Recovery Proceedings: Andhra Pradesh High Court
The Andhra Pradesh High Court has held that all pending proceedings initiated under Rule 96(10) of the CGST Rules, 2017 lapse automatically following the...
GST Registration Can’t Be Cancelled Without Supply of RUDs : Delhi HC
The Delhi High Court has held that GST registration cannot be cancelled without supply of relied upon documents (RUDs).The Bench of Justice Nitin Wasudeo...
GST ITC Denial Based on Time Limit U/s 16(4) Revisited After Insertion of Section 16(5): Jharkhand HC Orders Fresh Appellate Review
The Jharkhand High Court has set aside an appellate order denying Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime and...
GST Registration Cancellation: Uttarakhand HC Allows Time-Barred Revocation Application to Protect Livelihood
The Uttarakhand High Court has permitted a GST registered dealer to seek revocation of cancellation of its registration even after the statutory limitation period,...
5% GST On CKD E-Rickshaw Kits If ‘Essential Character’ Test Is Met: West Bengal AAR
The West Bengal Authority for Advance Ruling (WBAAR) has clarified the Goods and Services Tax (GST) treatment of electric three-wheeler vehicles (e-rickshaws) supplied in...
ITC on Food, Beverages Allowed When Supplied as Part of Taxable Event Management Package: AAR
The West Bengal Authority for Advance Ruling (WBAAR) has held that Input Tax Credit (ITC) on food and beverage services is admissible when such...
First Hearing Conducted by GSTAT
The Goods and Service Tax Appellate Tribunal (GSTAT) has successfully conducted the first hearing of a GST appeal, marking a long-awaited milestone in the...
Rs. 10.9 Lakh GST Demand Invalid as SCN Uploaded On GST Portal Under ‘Additional Notices’ Tab : Delhi HC
The Delhi High Court has set aside a Goods and Services Tax (GST) demand of over Rs. 10.9 lakh raised against a Delhi-based trader,...
IGST Refunds Can’t Be Claimed After Amalgamation Without Proper ITC Transfer: Gujarat HC
The Gujarat High Court has ruled that refunds of unutilized Input Tax Credit (ITC) cannot be claimed after corporate amalgamation unless the credit is...
GST Appeal Can’t Be Rejected for Minor Delay Caused by Portal Upload: Madras High Court
The Madurai Bench of the Madras High Court has condoned a two-day delay in filing a Goods and Services Tax (GST) appeal by a...
Madras High Court Revokes GST Registration Cancellation of Taxpayer Due to Health Issues
The Madurai Bench of the Madras High Court has revoked the cancellation of GST registration holding that non-compliance due to health issues can constitute...
No Response on GST Portal? Officer Must Explore Other Modes Under Section 169, Preferably RPAD: Madras High Court
The Madurai Bench of the Madras High Court has held that where a taxpayer does not respond to notices issued through one mode—such as...
Interest Payable on Refunds of Unconstitutional IGST Levy On Ocean Freight Even If Refunded Within Statutory Time: Orissa HC
The Orissa High Court has held that GST department are liable to pay interest on refunds arising from IGST levied and collected without authority...
GST Law Is a Complete Code: MP HC Questions Parallel IPC Prosecution, Grants Anticipatory Bail In ITC Fraud Case
The Madhya Pradesh High Court at Jabalpur has held that has granted anticipatory bail to Dheeraj Gupta, an accused in a high-value GST fraud...
3 Month Gap Between GST SCN and Final Order Is Mandatory: Bombay High Court
The Nagpur Bench Bombay High Court has held that maintaining a mandatory minimum gap of three months between the issuance of a show cause...
IGST Refund Claim of Amalgamating Company for Pre-Amalgamation Exports: Gujarat HC to Deliver Judgment Today
The Gujarat High Court is scheduled to pronounce its judgment today in a significant Goods and Services Tax (GST) dispute concerning the entitlement of...
Whether GST Dept. Can Classify Products at 18% Based on Itemised Sale? Bombay HC Grants Interim Stay
The Bombay High Court has granted interim relief to Himesh Foods, the company that runs the Mad Over Donuts chain in India by staying...
13 Insurers Move Bombay HC Against GST Demand on Co-Insurance Premium and Ceding Commission
The 13 insurance companies namely Aditya Birla Health Insurance, Oriental Insurance, SBI General Insurance, IFFCO Tokio General Insurance, Generali Central Insurance, Universal Sompo General...
Mere Uploading Of Notices On GST Portal Without Ensuring Effective Service Is Empty Formality: Madras HC
The Madurai Bench of the Madras High Court has set aside a Goods and Services Tax (GST) assessment order passed under Section 73 of...
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