Bombay High Court rules that GST appeal limitation under Section 107 CGST Act must be calculated in calendar months, not as a fixed 120 days. Introduction In an important ruling concerning the limitation period for filing GST appeals, the Bombay …
The Gauhati High Court has reiterated that GST authorities are bound by CBIC circulars and cannot initiate penalty proceedings under Section 122 of the CGST Act when such action is expressly prohibited by a binding departmental clarification. The ruling is …
Bombay High Court rules that GST paid under the wrong tax head can be transferred to the correct head and Section 74 cannot be invoked without evidence of tax evasion. Case Reference: DHR Holding India Private Limited v. Union of …
Delhi High Court rules that retrospective GST registration cancellation does not prevent departmental audit under Section 65 of the CGST Act, including examination of earlier records. Introduction The cancellation of GST registration with retrospective effect does not automatically deprive the …
The Gauhati High Court stayed GST penalty proceedings against an individual partner over alleged wrongful ITC claims of ₹16.21 crore by a partnership firm, raising important questions on partner liability under Section 122(1)(A) of the CGST Act. Case Reference: Shri …
Madras High Court allows disciplinary proceedings against a State Tax Officer for allegedly misusing Section 161 of the TNGST Act to reduce GST demands by ₹266.46 crore. Case Reference: Case Title: T. Uma v. The Commissioner of Commercial Taxes Case …
The Allahabad High Court has dismissed a Public Interest Litigation (PIL) challenging the levy of 18% GST on subscriptions to online legal research and legal education databases. However, the Court did not examine the constitutional validity or substantive reasonableness of …
Madras High Court rules that failure to issue GST DRC-04 acknowledgement under Rule 142(2) can render GST proceedings unsustainable, sets aside assessment orders and directs refund of tax collected. Introduction The Madras High Court has reiterated the importance of following …
GSTAT Lucknow upholds reduction of GST penalty under Section 129, ruling that excess goods cannot justify a penalty on the entire consignment when the remaining goods are supported by valid tax invoices and e-way bills. Introduction In an important ruling …
GSTAT Hyderabad rules that refund of pre-18 July 2022 accumulated ITC cannot be denied merely because the refund application was filed later. Know the Kedia Agro ruling. Introduction In an important ruling concerning GST refund claims under the Inverted Duty …
Delhi High Court refuses to quash an 80-page GST show-cause notice in an alleged fake ITC case. Read the judgment, legal observations and key takeaways. Introduction The Delhi High Court has declined to interfere with GST adjudication orders arising from …
The Madras High Court held that GST liabilities do not automatically extinguish when a corporate debtor is sold as a going concern during liquidation. Read the judgment, legal principles and implications for buyers. Introduction The Madras High Court has clarified …
GSTAT Bengaluru ruled that a GST demand cannot be sustained on grounds absent from the show-cause notice. Read the Fortinet Technologies case and its implications for taxpayers. Introduction In an important ruling on GST adjudication and the principles of natural …
GSTAT Thane rules that failure to issue mandatory Form GST RFD-08 notice before rejecting a refund claim cannot be cured through an appellate hearing. Read the case facts, legal provisions and implications. Introduction In an important ruling concerning GST refund …
The Gujarat High Court held that GST authorities must inform taxpayers within a reasonable time about missing audit documents. Read the HuberGroup India case study on Section 65 of the CGST Act. 1. Introduction The Gujarat High Court has emphasised …
GSTAT Chandigarh allows Deltron ₹2.90 lakh transitional ITC on imported capital goods received after GST implementation but rejects ₹6.99 lakh export-related credit. The Goods and Services Tax Appellate Tribunal (GSTAT), Chandigarh, has partly allowed a transitional Input Tax Credit (ITC) …
Madras High Court directs Shri Abishek Pictures to pay ₹1.22 crore GST dues to SPM Arts LLP over Saakshyam dubbing rights. Learn key legal findings. The Madras High Court has directed film production company Shri Abishek Pictures and its partner, …
Thiruvananthapuram GSTAT allows a ₹19.79 lakh IGST refund to Associated Cashews, ruling that a genuine clerical error cannot justify denial of excess tax refund. Introduction In a significant ruling concerning GST refunds and errors in return filing, the Thiruvananthapuram Bench …
Gujarat High Court seeks a report after three GST personal hearing notices were digitally signed within 1 minute and 40 seconds. Read the case details and implications for taxpayers. Introduction The Gujarat High Court has sought a report following an …
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 …