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Section 16(2)(c) CGST Act Valid but READ DOWN; ITC Can’t Be Denied to Bona Fide Buyers Says Tripura High Court

The Tripura High Court has held that while upholding the constitutional validity of Section...

No General Penalty U/s 125 Once Late Fee Is Payable On Belated GSTR-9 Filing: Madras HC

The Madras High Court has held that once a registered person is liable to...

No Stay On Bombay HC’s Order Allowing Inter-State Transfer of Unutilised GST ITC After Amalgamation; SC Issues Notice

The Supreme Court did not grant stay but has issued the notice to the...

Composite GST SCN U/s 74 Invalid: Karnataka HC

The Karnataka High Court has quashed a GST demand order issued under Section 74...

GST Recovery From Third-Party Company Quashed; Karnataka HC Reaffirms Limits on Garnishee Proceedings

While reinforcing the doctrine of corporate separateness and procedural safeguards under GST law, the...

Ignoring CBIC Circulars on Rule 28 Valuation Vitiates GST Demand on Corporate Guarantee: Madras High Court

The Madurai Bench of the Madras High Court has set aside a GST demand...

GST Penalty on Expired E-Way Bill Quashed Citing Technical Auto-Population Error: Allahabad High Court

The Allahabad High Court has quashed a GST penalty and seizure order imposed solely...

GST Vehicle Seizure Challenged Despite Available Statutory Appeal: Allahabad HC Refuses Writ Relief

The Allahabad High Court has declined to exercise its writ jurisdiction under Article 226...

Notification No. 2/2017 Only Fixes Territorial Jurisdiction, Doesn’t Confer Power to Invoke S. 122 CGST Act: Andhra Pradesh HC

The Andhra Pradesh High Court has observed that Notification No. 2/2017 only fixes territorial...

Karnataka HC Grants Bail in GST Fraud Case, Holds Fear of Witness Tampering Unfounded

The Karnataka High Court has granted regular bail to an accused arrested in connection...

Himachal Pradesh HC Allows Manual Filing of GSTR-3B to Claim Missed ITC

The Himachal Pradesh High Court has permitted a taxpayer to manually file its GSTR-3B...

IGST Refund Proceedings After Omission of Rule 96(10) Quashed: Karnataka High Court

The Karnataka High Court has quashed show cause notices and related proceedings initiated under...

Latest articles

Service Tax Demand on Irrigation Works Quashed: Karnataka HC Rules Sale of Goods Component Not Taxable as Service

The Karnataka High Court has quashed the service tax demand on irrigation works and...

Search Conducted After 1 April 2021 Triggers S. 148 Procedure: ITAT 

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a massive...

Tax Demand Rendered Irrecoverable Under NCLT Resolution Cut-Off: ITAT 

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...