Under GST law, Input Tax Credit (ITC) is a statutory benefit, not an absolute right. Fake ITC arises when credit is: Availed without actual supply of goods or services, or Availed based on invoices issued by fake / non-existent suppliers, or Availed with intent to evade …
The Madras High Court set aside a GST assessment order on the ground that the show cause notice (SCN) was not validly served as per Section 169 of the CGST Act. The Court held that mere uploading of SCN and reminders …
The Karnataka High Court examined whether an assessment order passed without considering the assessee’s reply—due to alleged non-receipt of the show-cause notice (SCN)—could be sustained. The assessee pleaded bona fide and unavoidable circumstances arising from a change in registered email …
The Kerala High Court, in S. Ajith Kumar v. Union of India, WP(C) No. 38316/2025, examined the scope of GST exemption on health insurance premiums in the context of group health insurance policies availed by retired bank employees. The petitioners challenged the …
The concept of intermediary under GST has been a frequent subject of litigation, particularly in cases involving cross-border service arrangements between Indian entities and their foreign affiliates. One of the major consequences of classification as an intermediary is the denial of export …
The Andhra Pradesh High Court, in [2026] 182 taxmann.com 89 (decided on 24-12-2025), has clarified the legal position regarding GST assessment proceedings initiated after the death of a taxpayer. The Court held that assessment or demand proceedings cannot be validly concluded against a deceased …
The Karnataka High Court has reaffirmed that minor procedural lapses in e-way bill compliance cannot be the basis for harsh penal action under the GST regime. In a significant ruling, the Court held that detention of goods and imposition of …
The Delhi High Court has clarified that the mere inability of the GST Department to produce documentary proof of dispatch of a personal hearing notice—such as dispatch register entries, speed post receipts, or email records—does not automatically establish that no …
In a significant ruling reinforcing taxpayer protections, the Chhattisgarh High Court has held that service tax paid during the course of investigation or inquiry must be refunded once it is conclusively found that no tax liability exists. The Court clarified …
The Himachal Pradesh High Court examined whether simultaneous proceedings by Central GST and State GST authorities on the same subject matter are legally permissible. The Court held that parallel proceedings are not per se invalid, provided both authorities coordinate their actions to avoid duplication and …
In a stern reminder to quasi-judicial authorities about their constitutional obligations, the Allahabad High Court on Thursday, December 18, 2025, directed initiation of criminal contempt proceedings against the Additional Commissioner, Grade-2 (Appeal) First, State Tax, Meerut, for filing a misleading personal affidavit before the Court. The …
The Delhi High Court, in Concept Eateries Private Limited v. Union of India & Ors. ( W.P.(C) No. 17072/2025) reiterated the fundamental requirement of granting a proper and effective opportunity of personal hearing before passing an adjudication order under the GST law. The Court …
The issue of denial of Input Tax Credit (ITC) on account of mismatch between ITC claimed in Form GSTR-3B and ITC reflected in Form GSTR-2A has been a recurring dispute under the GST regime, particularly where the mismatch arises due …
The Madras High Court held that passing an adverse order on a rectification application without granting proper notice or opportunity of hearing violates the principles of natural justice. The Court further clarified the maintainability of writ petitions when an original order is superseded …
The Supreme Court has delivered a significant ruling clarifying the scope of GST exemption on renting of residential premises, bringing much-needed certainty to homeowners, hostel operators, students, and working professionals. Upholding the Karnataka High Court’s decision, the Court held that …
Tax laws are constantly evolving, and judicial decisions play a crucial role in interpreting and shaping their practical application. Staying updated with key rulings from courts and tribunals is therefore essential for taxpayers, professionals, and businesses alike. In this post, …
This case examines whether an addition can be made in the hands of a purchaser of immovable property by invoking the deeming provisions of Section 50C of the Income-tax Act, 1961. The Assessing Officer sought to treat the difference between the actual purchase …
The Punjab & Haryana High Court, in Mannat Steels v. Union of India, examined the legality of blocking Input Tax Credit (ITC) under Rule 86A of the CGST Rules when the taxpayer’s Electronic Credit Ledger (ECL) had little or no balance. The petitioner …
In a significant relief for businesses, the Delhi High Court has held that Input Tax Credit (ITC) cannot be denied merely because the assessee could not file TRAN-1 during the initial transition to the GST regime. The Court directed the authorities …
This case concerns an application filed before the Authority for Advance Rulings (AAR), Kerala, seeking clarity on the GST applicability on solid waste management services provided to a Government-controlled statutory entity. The applicant was engaged in activities such as collection, …