The Delhi High Court has issued important directions concerning provisional attachment of bank accounts under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act), holding that such attachment cannot continue beyond the statutory period of one …
The Delhi High Court has declined to interfere with a writ petition challenging the constitutional validity of Section 67(6) of the Central Goods and Services Tax (CGST) Act, 2017, which provides the mechanism for provisional release of goods seized during GST …
The Delhi High Court has declined to interfere with a GST demand exceeding ₹1.5 crore, holding that disputes concerning the admissibility, authenticity, chain of custody and evidentiary value of electronic records should ordinarily be examined by the statutory appellate authority rather than …
The Madras High Court has strengthened the procedural safeguards governing GST inspection, search and seizure proceedings, holding that tax authorities cannot use search proceedings as a mechanism to recover tax from taxpayers. The Court also emphasised strict compliance with the Document Identification …
In a significant ruling protecting taxpayers’ rights during GST enforcement proceedings, the Madurai Bench of the Madras High Court has held that the Goods and Services Tax (GST) Department cannot continue to retain documents or records seized during a search …
In a significant judgment reinforcing the principle that GST enforcement should target tax evasion rather than genuine procedural lapses, the Andhra Pradesh High Court has ruled that goods cannot be detained merely because an e-way bill expired due to an unavoidable vehicle …
In a significant judgment strengthening the rights of genuine taxpayers, the Tripura High Court has ruled that Input Tax Credit (ITC) cannot be denied merely because invoices were mistakenly reported under an incorrect GST Identification Number (GSTIN), provided there is no …
In a significant ruling reinforcing procedural safeguards under the Goods and Services Tax (GST) law, the Jammu & Kashmir and Ladakh High Court has held that the seven-day time limit prescribed under Section 129(3) of the Jammu & Kashmir Goods and …
In a significant ruling reinforcing the principle that tax deductions must be supported by credible evidence, the Karnataka High Court has held that an assessee cannot claim deduction for alleged secret commission payments merely by describing them as business promotion …
In a significant decision reinforcing taxpayer rights under the Goods and Services Tax (GST) regime, the Supreme Court has upheld the judgment of the Allahabad High Court, which observed that cancellation of a GST registration without recording proper reasons can …
The Calcutta High Court has delivered an important ruling clarifying the distinction between the issuance of a GST adjudication order and its service on the taxpayer. In a significant judgment, the Court held that the limitation prescribed under Section 73(9) of the Central Goods and …
In a significant judgment that reinforces the limited applicability of GST Advance Rulings, the Karnataka High Court has held that a third party cannot challenge an Advance Ruling or an Appellate Advance Ruling (AAAR) under Article 226 of the Constitution of …
The Madras High Court has delivered an important ruling reaffirming that the extraordinary power of provisional attachment under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017 cannot be exercised mechanically. In MH Metal and Steels v. Principal Commissioner (WP No. 24414 …
The GST Appellate Tribunal (GSTAT), Cuttack Bench, has delivered an important ruling that provides significant relief to taxpayers pursuing second appeals under the GST law. In Manoranjan Dash v. Commissioner, Odisha, Commissionerate of CT & GST & Ors. (Order dated 08.07.2026), …
The Goods and Services Tax Appellate Tribunal (GSTAT) has introduced a Token Generation Facility to assist taxpayers and tax authorities who are experiencing technical difficulties while filing appeals through the GSTAT e-filing portal. The initiative provides significant relief to appellants who may …
The Karnataka High Court has passed an important interim order that could significantly influence future GST litigation across India. In M/s Velankani Information Systems Private Limited vs. Joint Commissioner of Central Tax & Others (WP No. 19603/2026), the Court has granted …
The Madras High Court has delivered a significant ruling that is likely to influence GST investigations and litigation across India. In Fastenex Private Limited v. State Tax Officer [2026] 188 taxmann.com 219, the Court held that a GST officer is not required to conclusively …
In a significant judgment reinforcing the principle against parallel tax proceedings, the Tripura High Court has ruled that the Central Goods and Services Tax (CGST) authorities cannot reopen or adjudicate issues that have already been examined by the State Goods …
The Delhi High Court has clarified an important principle governing GST adjudication by holding that a tax order is not required to discuss every individual argument raised by a taxpayer in response to a Show Cause Notice (SCN). According to the …
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. …