Orissa High Court Dismisses Writ Petition as Infructuous: Attachment Order Withdrawn Following Appeal Under Section 107(7) of CGST Act 

In a recent ruling in July 2025, the Orissa High Court dismissed a writ petition challenging a provisional attachment order issued by GST authorities. The dismissal was on the ground of infructuousness, as the petitioner had already availed statutory remedy by filing an appeal under Section …

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Madras High Court Grants Re-Adjudication Opportunity Where Assessee Shows Willingness to Cooperate and Pay 10% of Disputed Tax

In a recent ruling, the Madras High Court reaffirmed the principle of natural justice in tax adjudication by granting the assessee another opportunity for re-adjudication where it had shown genuine willingness to cooperate and partially comply with the disputed tax …

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Patna High Court Grants Interim Stay on Erroneous Appellate Order, Directs Matter to be Raised Before Tribunal Upon Constitution

In a significant ruling, the Patna High Court granted an interim stay on the enforcement of an appellate order, observing that the said order was prima facie erroneous. The Court further directed that the matter be raised before the appropriate tribunal, once it is duly constituted. …

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Himachal Pradesh High Court Sets Aside Appellate Order for Lack of Reasons in Delay Condonation Rejection

In a significant decision reinforcing the importance of reasoned adjudication, the Himachal Pradesh High Court recently set aside an order passed by the appellate authority rejecting an appeal on grounds of delay without offering proper reasoning for denial of condonation. …

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Madras High Court Ruling: Order Passed Without Considering Reply and Personal Hearing Liable to Be Remanded for Fresh Adjudication

In a recent ruling, the Madras High Court reaffirmed the importance of adherence to principles of natural justice in tax adjudication. The Court held that any order passed without considering the assessee’s reply or providing an opportunity for personal hearing …

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Gujarat High Court: ITC Refund Cannot Be Denied for Non-Submission of FIRC if CA Certifies Net Foreign Exchange Receipt

In a significant ruling for exporters under the Goods and Services Tax (GST) regime, the Gujarat High Court has held that the non-submission of Foreign Inward Remittance Certificate (FIRC) alone cannot be a ground to reject Input Tax Credit (ITC) refund under Rule 89 …

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Himachal Pradesh HC: ITC Fraud Case Must Proceed as a Warrant Case

In a significant ruling that reinforces the gravity of GST-related offences, the Himachal Pradesh High Court has held that cases involving fraudulent Input Tax Credit (ITC) claims—where the prescribed punishment exceeds two years—must be tried as warrant cases under the Code of …

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Supreme Court’s July 2025 ruling in Union of India vs. Tata Steel Ltd., concerning Rule 89(4) of the CGST Rules

In a significant GST ruling, the Supreme Court held that the July 2022 amendment to Rule 89(4) is substantive and cannot be applied retrospectively. The Court remanded the issue of Circular No. 125/2019’s legality to the High Court, raising key …

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Karnataka Commercial Tax Department Busts ₹39 Crore Inter-State GST Fraud, Arrests Rajasthan Fake Bill Trader Kailash Bishnoi

Bengaluru, India – July 2025: In a significant crackdown on GST fraud, the Karnataka Commercial Taxes Department has exposed a massive inter-State fake billing racket involving bogus Input Tax Credit (ITC) claims worth ₹39 crore. The primary accused, identified as Kailash Bishnoi from Jalore …

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Delhi Government Likely to Launch One-Time Tax Amnesty Scheme to Resolve Pre-GST Disputes

New Delhi: The Delhi Government is reportedly preparing to introduce a one-time tax amnesty scheme aimed at settling legacy disputes related to Value-Added Tax (VAT), excise, and service tax, which predate the implementation of the Goods and Services Tax (GST) in July 2017. According to sources in …

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Recent Supreme Court Rulings Reshaping both Procedural and Substantive Aspects of GST

The Supreme Court has recently delivered landmark GST rulings, providing major relief to taxpayers. Key verdicts include allowing pre-deposit for GST appeals through Input Tax Credit, restricting arbitrary blocking of credit ledgers, and upholding dual taxation on digital services. These …

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GST Fraud: ED Files Chargesheet Against 4 Accused in ₹734 Crore ITC Scam Involving 135 Shell Companies

Ranchi, July 7: The Enforcement Directorate (ED) has filed a prosecution complaint against four individuals for their alleged involvement in a massive ₹734 crore GST Input Tax Credit (ITC) fraud. The chargesheet was submitted before the Special Court under the Prevention …

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Orissa High Court Quashes Ex Parte GST Assessment Order for Same Financial Year: Only One Valid Assessment Permitted

In a significant ruling, the Orissa High Court has clarified that only one valid GST assessment order can exist for the same financial year. The decision came in the case of Palem Ashok Reddy vs. Commissioner, GST & CX Commissionerate, Rourkela (W.P.(C) …

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Orissa High Court Upholds Fresh GSTAT Selection Process by Reconstituted Committee

The Orissa High Court has upheld the authority of the reconstituted search-cum-selection committee to restart the selection process for the post of Judicial Member in the Goods and Services Tax Appellate Tribunal (GSTAT) in Odisha. The court dismissed a legal …

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Himachal Pradesh High Court Quashes GST Penalty Under Section 129 — Mens Rea Essential for Levy; Orders Release of Bank Guarantee

In a significant relief for taxpayers, the Himachal Pradesh High Court has quashed a tax-cum-penalty demand imposed under Section 129 of the CGST Act, citing that intent to evade tax (mens rea) is mandatory for such penalties to sustain. The Court …

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Madras High Court Rules: Email-Only Notice Not Valid Service, Tax Order Set Aside

In a significant judgment, the Madras High Court has ruled that issuing notices solely through email does not constitute valid service, especially when it denies an opportunity for the recipient to respond. The order comes as a major relief to Roop Rajat Exports, …

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Madras High Court: Reminder Notice Mandatory Before Passing Ex-Parte GST Order Under Section 169

In a significant judgment safeguarding taxpayer rights, the Madras High Court has ruled that tax authorities must issue at least one reminder notice via Registered Post Acknowledgement Due (RPAD) or other valid modes specified under Section 169 of the GST Act, before …

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