GSTAT Raipur upholds a ₹5.96 lakh GST penalty under Section 129 for an expired e-way bill. Read the case facts, legal findings and compliance lessons. Introduction The Goods and Services Tax Appellate Tribunal (GSTAT), Raipur Bench, has upheld a penalty …
Bombay High Court rules that GST appeals cannot be dismissed for pre-deposit shortfall without giving taxpayers an opportunity of hearing. Read the judgment summary and its implications. The Bombay High Court has reaffirmed an important principle of natural justice in …
The Delhi High Court clarifies that time spent pursuing a writ petition is not automatically excluded from GST appeal limitation. Learn about Section 14 of the Limitation Act and its implications for taxpayers. Introduction Taxpayers challenging adverse orders under the …
Calcutta High Court quashes ₹25.23 lakh GST penalties on two detained trucks for violation of Section 129(3) of the CGST Act and orders their release. The Calcutta High Court has set aside GST penalty orders totalling ₹25.23 lakh imposed in …
GSTAT Delhi directs Mangalbela Real Estates to pay ₹31.20 lakh with 18% interest to 66 Atri Green Valley homebuyers for failure to pass on GST ITC benefits. The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench, Delhi, has directed …
GSTAT Bengaluru rules that the Safari Retreats functionality test does not apply to hotel and resort construction ITC after the retrospective amendment to Section 17(5)(d) of the CGST Act. Introduction The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru Bench, …
The Telangana High Court holds that GST notices and orders uploaded on the common portal remain valid without visible digital signatures if electronically authenticated and bearing a DIN or RFN. Introduction In an important ruling on the validity of electronically …
Madras High Court sets aside a ₹5.50 crore GST demand against Shree Velu Builders over unconstructed building blocks and orders fresh assessment. Introduction In an important ruling concerning GST assessment in the real estate sector, the Madras High Court has …
Kerala High Court rules that suppliers cannot automatically recover GST from recipients without contractual authority. Read the ruling in V.P. Sugathan v. Travancore Devaswom Board. The Kerala High Court has reiterated an important principle concerning GST recovery under commercial contracts: …
Gujarat AAR rules that GST is not payable on employee canteen meal recoveries by Torrent Pharmaceuticals. Learn about GST liability and ITC eligibility under the CGST Act. The Gujarat Authority for Advance Ruling (AAR) has held that amounts recovered by …
Kerala High Court dismisses Satwa Solutions’ GST appeal, emphasising timely objections to statutory notices and the risks of challenging proceedings after recovery begins. The Kerala High Court has reiterated an important principle of GST litigation: a taxpayer who fails to …
57th GST Council Meeting 2026: Explore key GST 2.0 reforms on arrest powers, ₹5 crore prosecution threshold, ₹10,000 SCN limit, ITC, refunds, exports and e-commerce. New Delhi | 8 October 2026 The 57th meeting of the Goods and Services Tax …
Madras High Court quashes GST notice against Queen Mira International School, holding that the Department must follow the prescribed assessment procedure for unregistered persons before pursuing tax recovery. The Madras High Court has set aside a GST show cause notice …
Karnataka High Court rules that delayed intra-departmental communication cannot extend GST appeal limitation, reinforcing Section 107 of the CGST Act and legal certainty for taxpayers. The Karnataka High Court has delivered an important ruling on limitation for filing GST appeals …
Madras High Court clarifies that GST appeal pre-deposit does not automatically unblock ITC blocked under Rule 86A. Know the ruling, legal reasoning and taxpayer implications. The Madras High Court has clarified an important aspect of GST litigation concerning the relationship …
Gujarat High Court dismisses Shreeji Steel’s writ petition, holding that an authorised GST officer could verify the vehicle under Rule 138B and directing the taxpayer to pursue the statutory appeal under Section 107 of the CGST Act. The Gujarat High …
OGST 2.0 may bring major reforms for businesses and MSMEs, including wider ITC, faster refunds, simplified compliance, automated registration, reduced litigation and GST relief measures. India’s Goods and Services Tax regime may be heading towards another significant transformation. The GST …
Punjab & Haryana High Court lays down detailed guidelines on ITC reversal under Section 16(2)(c), protecting genuine buyers from automatic credit denial due to supplier defaults. The Punjab and Haryana High Court has clarified that Input Tax Credit (ITC) cannot …
GSTAT Delhi rules that cinema operators cannot avoid passing on GST rate-cut benefits to consumers by relying on State-prescribed ticket price limits under Section 171 of the CGST Act. The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench, Delhi …
GSTAT Lucknow sets aside ₹63.72 lakh GST penalty, ruling that delayed e-invoice generation alone cannot establish tax evasion when invoice, e-way bill and LR are available. The Lucknow Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has delivered …