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 …
In a significant ruling reinforcing the importance of statutory remedies under tax laws, the Allahabad High Court has held that a taxpayer cannot invoke writ jurisdiction merely to avoid the limitation period prescribed for filing an appeal under the Goods …
In a significant ruling highlighting the relationship between tax adjudication and criminal proceedings under the Goods and Services Tax (GST) framework, the Allahabad High Court has held that although criminal prosecution and assessment proceedings are legally independent, the outcome of …
In a significant ruling reinforcing procedural safeguards under GST law, the Gauhati High Court has held that issuance of a Summary Show Cause Notice in Form GST DRC-01 alone cannot replace the statutory requirement of issuing a proper Show Cause …
In a significant ruling reinforcing consumer protection under the GST regime, the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has upheld an anti-profiteering order against Hyderabad-based Vishwanath Cinema Hall 70MM for failing to transfer the benefit …
A shocking GST fraud case from Ahmedabad has highlighted the growing risks businesses face when tax compliance is outsourced without proper oversight. A 76-year-old trader is reportedly facing a tax burden exceeding ₹1.2 crore after his long-time tax consultant allegedly …
In a significant relief for exporters and GST taxpayers, the Bombay High Court has held that a second refund application under Section 54(1) of the Central Goods and Services Tax (CGST) Act, 2017 is maintainable even when an earlier refund …
In a significant ruling with far-reaching implications for infrastructure developers and concessionaires, the Rajasthan High Court has upheld the levy of Goods and Services Tax (GST) on a highway concessionaire operating under a Design, Build, Finance, Operate and Transfer (DBFOT) …
In a significant development under the Goods and Services Tax (GST) framework, the Central Board of Indirect Taxes and Customs (CBIC) is in the process of drafting rules to operationalise Section 11A of the Central Goods and Services Tax (CGST) …
In a significant judgment reinforcing procedural safeguards under the Goods and Services Tax (GST) regime, the Allahabad High Court has ordered the immediate release of a taxpayer after finding serious irregularities in the arrest process adopted by GST authorities. The …
In a landmark ruling that provides substantial relief to the renewable energy sector, the Jodhpur Appellate Authority under the Goods and Services Tax (GST) framework has held that rooftop Solar Power Generating Systems (SPGS) constitute movable property and cannot be …