In a noteworthy ruling, the Maharashtra Sales Tax Tribunal demonstrated a balanced approach between procedural discipline and substantial justice by condoning an extraordinary delay of 1394 days in filing an appeal. The case highlights how exceptional personal circumstances, including spiritual …
In a significant ruling reinforcing the principle of seamless credit flow under GST, the Gujarat High Court has held that technical limitations of the GST portal cannot override substantive statutory rights. The decision in Emerson Process Management (India) Pvt. Ltd. vs. Union …
In a significant ruling reinforcing taxpayer rights and procedural safeguards, the Bombay High Court has held that unlawful attachment of a bank account without adherence to statutory requirements amounts to a violation of the constitutional right to property under Article …
In a significant ruling, the Gauhati High Court has reaffirmed the importance of procedural compliance under the GST regime. The Court held that a Summary of Show Cause Notice (SCN) in Form GST DRC-01 cannot replace a proper SCN as mandated under …
In a significant ruling with wide implications for the banking sector, the Karnataka High Court has held that pigmy agents (deposit collection agents) engaged by banks are employees and not independent service providers, thereby ruling that commission paid to them is …
In a significant ruling, the Customs, Excise and Service Tax Appellate Tribunal has set aside a massive service tax demand of ₹33.54 crore against The Cricket Association of Bengal, holding that financial assistance received from the Board of Control for …
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has delivered a significant ruling clarifying the scope of Goods Transport Agency (GTA) services under the erstwhile service tax regime. In the case of South Eastern Coalfields Ltd. …
In a significant ruling dated March 28, 2026, the Gujarat High Court reinforced a crucial principle of quasi-judicial functioning under GST law: an appeal cannot be dismissed solely due to the absence of the appellant during personal hearing. The judgment …
This post analyzes the recent judgment by the Gujarat High Court in the matter of [2026] 184 taxmann.com 349 (Gujarat), where the court granted regular bail to an accused involved in a high-stakes Input Tax Credit (ITC) fraud case. The ruling serves as a significant …
The Uttarakhand High Court has delivered a landmark ruling that reinforces the principles of natural justice within the GST framework. In the case of [2026] 184 taxmann.com 346 (Uttarakhand), the Court quashed a tax demand order on the grounds that a …
In a significant ruling strengthening the principles of natural justice in GST proceedings, the Delhi High Court held that retrospective cancellation of GST registration cannot be sustained when the Show Cause Notice (SCN) fails to specify the reasons for such action. The …
In a significant ruling reported as [2026] 183 taxmann.com 703 (AAR-Tamil Nadu), the Authority for Advance Ruling, Tamil Nadu declined to admit an application for advance ruling on the ground that the very same issue relating to GST liability had already been examined in prior …
In a significant ruling strengthening procedural safeguards under the GST regime, the Andhra Pradesh High Court has held that an unsigned assessment order is void in the eyes of law and cannot be treated as validly served on the assessee. …
The Andhra Pradesh High Court has reaffirmed the legal validity of electronically issued GST orders, holding that the absence of a physically printed Document Identification Number (DIN) on an assessment order does not render it invalid when the order is …
In a noteworthy GST ruling, the Allahabad High Court held that where interest is not quantified in a Show Cause Notice (SCN), the same cannot be imposed later in the adjudication order. The Court quashed both the SCN and the …
In a significant ruling, the Madras High Court has reaffirmed that procedural technicalities should not defeat substantive justice under the GST regime. The Court condoned a delay in filing an appeal where the assessee was bona fide pursuing a rectification application before …
In a significant ruling strengthening procedural fairness under GST law, the Delhi High Court set aside the rejection of a taxpayer’s application for restoration of GST registration in Param Infrawell Private Limited v. State of NCT of Delhi & Others ([2026] 183 taxmann.com 557). …
In a significant ruling, the Calcutta High Court has reaffirmed that provisional attachment of bank accounts under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act) automatically lapses after one year. The Court held that such …
In a significant ruling reinforcing administrative accountability, the Rajasthan High Court set aside a service tax demand that was confirmed nearly nine years after the issuance of show cause notices. The Court held that such an extraordinary delay, caused entirely by departmental …
The Gujarat High Court, in a significant ruling under GST law, held that an appellate authority cannot reject a delayed appeal mechanically without granting the taxpayer an opportunity of hearing. In this case, the petitioner had filed an appeal with …