GST
Procedural Lapses in Customs Systems Can’t Lead to Reversal of Import ITC: Calcutta High Court
The Calcutta High Court has remanded a GST dispute involving alleged excess availment of Input Tax Credit (ITC) on imported goods back to the...
‘Reason to Believe’ Need Not Be Detailed in Seizure Memo: Calcutta HC Upholds Betel Nuts Seizure
The Calcutta High Court has dismissed an appeal challenging the seizure of a domestic consignment of betel nuts by the Customs department holding that...
Writ Jurisdiction Can’t Be Used To Bypass Mandatory Pre-Deposit Once GSTAT Is Functional: Orissa HC
The Orissa High Court has held that writ jurisdiction cannot be used to bypass mandatory pre-deposit once the Goods and Service Tax Appellate Tribunal...
Supreme Court on GST Pre-Deposit Refunds: Did S. 115 Get Overstretched? A Critical Legal Analysis
In State of Jharkhand v. BLA Infrastructure Pvt. Ltd. (order dated 9 January 2026), the Supreme Court examined the legality of a Jharkhand High...
DGGI Meerut | Court Sends Delhi-Based GST Accused to 14-Day Judicial Remand in Rs. 75 Crore Fake ITC Case
The Court of the Remand Magistrate/Additional Chief Judicial Magistrate, Meerut, on Thursday granted 14 days’ judicial remand of Sandeep Singhal, a Delhi-based businessman, in...
Free Health Check-Up Camp at CGST Noida Sees Enthusiastic Participation from Officers and Staff
In a commendable initiative aimed at promoting preventive healthcare and employee well-being, a free health check-up camp organized at CGST Noida on January 15,...
Madras High Court Quashes GST ITC Reversal Order, Applies Retrospective Relief Under Amended Section 16(5)
The Madurai Bench of the Madras High Court has set aside a GST assessment order that reversed Input Tax Credit (ITC) on the ground...
Rs. 838 Crore Penalty Proceedings Quashed: Telangana HC Strikes Down CGST Rule Mandating Same-Month ISD Credit Distribution
The Telangana High Court has declared Rule 39(1)(a) of the CGST Rules, 2017 ultra vires the CGST Act, holding that the rule unlawfully imposed...
Physical Surrender Not Mandatory Where Accused Regularly Appeared Before Trial Court: Supreme Court Grants Bail to Accused in GST Fake Invoice
The Supreme Court has granted regular bail to four accused persons booked under the Central Goods and Services Tax Act, 2017, holding that no...
Electronic Credit Ledger Can’t Be Blocked Beyond 1 Year U/R 86A: Calcutta High Court
The Calcutta High Court has ruled that the Goods and Services Tax (GST) authorities cannot continue blocking a taxpayer’s electronic credit ledger beyond one...
GST Pre-Deposit Refunds Governed By Appeal Provisions, Not General Refund S. 54: Supreme Court
The Supreme Court has held that refunds of statutory pre-deposits made for filing GST appeals are governed by the specific appellate provisions of the...
Assignment of Long-Term Industrial Lease Not ‘Supply’ Under GST; Bombay HC Quashes Rs. 27 Lakh Demand
The Nagpur Bench of the Bombay High Court has held that the assignment of long-term leasehold rights in industrial land does not constitute a...
GST Payable On Hair Transplant Services But Dermatological Treatments Exempted: AAR
The Kerala Authority of Advance Ruling (AAR) has held that the Goods and Service Tax (GST) is payable on hair transplant services but exempted...
GST Not Applicable On Centage Charges Collected For Pure PMC Or Consultancy Services Provided To Govt.: AAR
The Kerala Authority of Advance Ruling (AAR) has held that (GST) is not applicable on the centage charges collected for pure PMC / consultancy...
Used Vehicle Dealers Can Claim GST ITC on Business Expenses: AAR
The Kerala Authority of Advance Ruling (AAR) has ruled that the Input Tax Credit under Goods and Service Tax (GST) is allowable on repairs,...
Wrong SGST Payment Triggers Rs. 10.91 Lakh Refund Dispute: Delhi HC Sends Vodafone Idea to GSTAT
A procedural error in the payment of Goods and Services Tax (GST) has escalated into a protracted refund battle for telecom major Vodafone Idea...
GST Officers ‘Sat Idle’ Despite Knowing Law, Aided Taxpayer Through Lapses In Gold, Cash Seizure Case: Gujarat HC Orders Inquiry
The Gujarat High Court has directed the Chief Commissioner of State Tax to hold appropriate inquiry against the officers involved in leaving the loopholes...
GST Dept. Can’t Jump Straight From Detention To Confiscation During Transit Checks: Gujarat HC
The Gujarat High Court has upheld the independent and parallel operation of Sections 129 and 130 of the Central Goods and Services Tax (CGST)...
GST Liability Of Legal Heirs Is Limited After Death Of Taxpayer: AP High Court
The Andhra Pradesh High Court has set aside a GST assessment order passed against a person who had died prior to the initiation of...
Supreme Court Grants Bail in Rs. 315 Crore Fake ITC Case, Cites Prolonged Custody and Delay in Trial
The Supreme Court on Tuesday granted bail in a matter involving alleged fraudulent availing of Input Tax Credit (ITC) amounting to approximately Rs. 315...
