In a significant ruling under the Goods and Services Tax (GST) regime, the Patna High Court has clarified that a second or repeated personal hearing is not mandatory under Section 75(4) of the CGST Act when the tax authority has …
In a significant ruling that brings clarity to GST litigation and procedural practice, the Karnataka High Court has held that tax authorities are legally permitted to issue a single consolidated show cause notice (SCN) covering multiple financial years or tax periods under Sections 73 …
In a significant judgment of GST strengthening safeguards for corporate employees, the Bombay High Court has clarified that penalties under Section 122(1A) of the CGST Act cannot be imposed on employees unless they qualify as “taxable persons” and have personally …
In a significant ruling reinforcing procedural fairness under GST law, the Calcutta High Court has held that tax authorities cannot compel a taxpayer to appear in person when the statute clearly permits representation through an authorised representative. The judgment underscores …
In a significant ruling reinforcing the principles of natural justice under GST law, the Uttarakhand High Court has set aside a demand and penalty order passed without granting a meaningful opportunity of personal hearing. The Court held that merely recording …
In a significant ruling that strengthens taxpayer rights under GST law, the Bombay High Court has reiterated that the blocking of Input Tax Credit (ITC) in the Electronic Credit Ledger (ECL) cannot continue beyond one year from the date of …
In a significant ruling that reinforces taxpayer rights under the Goods and Services Tax (GST) framework, the Delhi High Court has held that the determination of the “relevant date” for claiming a refund under Section 54 of the Central Goods and Services …
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. …