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Madras High Court Stays GST Recovery Initiated U/S 79 Without Prior Determination U/s 73

The Madras High Court has granted interim protection against GST recovery proceedings initiated under...

GST Amnesty Waiver Covers Self-Assessed Tax: Madras High Court

The Madras High Court has held that taxpayers cannot be denied waiver of interest...

Can GST Dept. Reject Taxpayer’s Inverted-Duty Refund Claim Without Properly Considering Supporting Documents? No Says Calcutta HC

The Calcutta High Court has set aside a GST refund rejection order denying a...

GST Registration Restoration Allowed After Taxpayer Clears Pending Returns and Dues: Gauhati High Court 

The Gauhati High Court has held that a taxpayer whose GST registration was cancelled...

GST Officers Can’t Keep Business Premises Sealed After Search Ends: Gauhati HC 

The Gauhati High Court has held that the power of GST authorities to seal...

GST Appeal Limitation Must Run From DRC-07 Communication, Not Detailed Adjudication Order: Madras High Court

The Madras High Court has held that GST appeals should not be rejected as...

GST Dept. Must Establish Deliberate Tax Evasion Before Using Extended Limitation: GSTAT

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

GST Appeals Filed Beyond 4 Months Can’t Be Entertained, Limitation Act S. 5 Excluded: Uttarakhand High Court

The Uttarakhand High Court has held that an appeal under Section 107 of the...

Omission of GST Rule 96(10) Applies to Pending Export Refund Cases: Supreme Court 

The Supreme Court has held that the omission of Rule 96(10) of the Central...

Appellate Authority to Decide Rs. 1.08 Crore ITC Dispute on Merits: Rajasthan High Court Condones GST Appeal Delay

The Rajasthan High Court has directed the GST Appellate Authority to entertain and decide...

GST Appeal Can’t Be Treated as Time-Barred When Taxpayer Pursues Rectification for Apparent Error: Patna High Court

The Patna High Court has set aside an appellate order rejecting a GST appeal...

Principal Bench Has Exclusive Jurisdiction Where Dispute Turns on Place of Supply Under IGST Act: GSTAT

The Delhi State Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has...

Latest articles

Foreign Customs Declarations Admissible U/s 139: CESTAT Upholds Differential Duty and Equal Penalty in Undervaluation Case

The Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New...

ITAT Quashes Reassessment as S. 148 Approval Was Granted by Wrong Authority After 3 Years

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a reassessment...

S. 80P(2)(d) Deduction Allowable On Interest Earned By Cooperative Housing Society From Cooperative Banks: ITAT

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has allowed the appeal holding that...

Deposited TDS Can’t Continue as Principal Liability: ITAT Directs Fresh Verification of Interest and REC Registration Charges

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has set aside key aspects of...