In a significant decision reinforcing taxpayer rights under the Goods and Services Tax (GST) regime, the Supreme Court has upheld the judgment of the Allahabad High Court, which observed that cancellation of a GST registration without recording proper reasons can …
The Calcutta High Court has delivered an important ruling clarifying the distinction between the issuance of a GST adjudication order and its service on the taxpayer. In a significant judgment, the Court held that the limitation prescribed under Section 73(9) of the Central Goods and …
In a significant judgment that reinforces the limited applicability of GST Advance Rulings, the Karnataka High Court has held that a third party cannot challenge an Advance Ruling or an Appellate Advance Ruling (AAAR) under Article 226 of the Constitution of …
The Madras High Court has delivered an important ruling reaffirming that the extraordinary power of provisional attachment under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017 cannot be exercised mechanically. In MH Metal and Steels v. Principal Commissioner (WP No. 24414 …
The GST Appellate Tribunal (GSTAT), Cuttack Bench, has delivered an important ruling that provides significant relief to taxpayers pursuing second appeals under the GST law. In Manoranjan Dash v. Commissioner, Odisha, Commissionerate of CT & GST & Ors. (Order dated 08.07.2026), …
The Goods and Services Tax Appellate Tribunal (GSTAT) has introduced a Token Generation Facility to assist taxpayers and tax authorities who are experiencing technical difficulties while filing appeals through the GSTAT e-filing portal. The initiative provides significant relief to appellants who may …
The Karnataka High Court has passed an important interim order that could significantly influence future GST litigation across India. In M/s Velankani Information Systems Private Limited vs. Joint Commissioner of Central Tax & Others (WP No. 19603/2026), the Court has granted …
The Madras High Court has delivered a significant ruling that is likely to influence GST investigations and litigation across India. In Fastenex Private Limited v. State Tax Officer [2026] 188 taxmann.com 219, the Court held that a GST officer is not required to conclusively …
In a significant judgment reinforcing the principle against parallel tax proceedings, the Tripura High Court has ruled that the Central Goods and Services Tax (CGST) authorities cannot reopen or adjudicate issues that have already been examined by the State Goods …
The Delhi High Court has clarified an important principle governing GST adjudication by holding that a tax order is not required to discuss every individual argument raised by a taxpayer in response to a Show Cause Notice (SCN). According to the …
In a significant ruling on GST search proceedings and voluntary tax payments, the Gujarat High Court has held that a taxpayer cannot seek a refund of GST, interest, and penalty voluntarily paid during a search by alleging coercion nearly two years later. …
The Calcutta High Court has delivered a significant judgment emphasizing that procedural non-compliance under the Goods and Services Tax (GST) regime should not automatically result in irreversible consequences, particularly when it threatens the livelihood of farmers and disrupts legitimate business activities. In …
The fight against fraudulent Goods and Services Tax (GST) Input Tax Credit (ITC) claims has received another significant judicial endorsement. In a notable ruling, the Court of Session at Greater Bombay held that criminal liability under the Central Goods and …
In a significant ruling on the scope of arrest powers under the Goods and Services Tax (GST) framework, a Chennai court has held that tax authorities are not required to wait for completion of assessment or adjudication proceedings before initiating …
In a significant relief for taxpayers and tax authorities, the Government of India, Ministry of Finance, Department of Revenue, has issued a fresh notification extending the timeline for filing appeals and applications before the Goods and Services Tax Appellate Tribunal …
In a significant ruling with wide implications under the Goods and Services Tax (GST) regime, the Madurai Bench of the Madras High Court has held that GST proceedings can be initiated and continued against legal heirs even when no tax …
In a significant ruling providing clarity on the Goods and Services Tax (GST) treatment of compensation payments, the Gujarat Authority for Advance Ruling (AAR) has held that compensation recovered by businesses from transporters for transit-related losses, damage, shortages, or negligence …
In a significant ruling safeguarding taxpayers’ rights under the Goods and Services Tax (GST) regime, the Supreme Court has affirmed that GST authorities cannot block Input Tax Credit (ITC) beyond the amount actually available in a taxpayer’s Electronic Credit Ledger …
In a significant ruling strengthening procedural safeguards in GST enforcement, the Allahabad High Court held that arrest powers under the Goods and Services Tax (GST) law cannot be exercised mechanically or without strict adherence to statutory and constitutional requirements. In Sushant …
The Delhi High Court has issued notice on a writ petition challenging the deadline prescribed for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT), while refusing to grant any interim relief at this stage. The petition raises …