In a significant ruling, the Madras High Court granted relief to a taxpayer by allowing an appeal against a Goods and Services Tax (GST) demand order. The case highlights the consequences of a GST consultant’s failure to submit a proper response and …
In a landmark ruling that brings significant relief to businesses, the Supreme Court of India has upheld the use of Input Tax Credit (ITC) from the electronic credit ledger (ECrL) to make mandatory pre-deposits in Goods and Services Tax (GST) …
In a significant judgment, the Allahabad High Court has ruled that availing Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime without actual supply of goods or services constitutes fraud and is squarely covered under Section 74 …
In a significant ruling, the Jharkhand High Court has firmly restricted the scope of scrutiny under Section 61 of the Jharkhand Goods and Services Tax (JGST) Act, 2017. The Court ruled that GST authorities cannot compare declared transaction values with …
In a significant development that reinforces the importance of due process, the Madras High Court has set aside a GST demand order issued against a private construction company, citing a clear violation of the principles of natural justice. The case …
In a significant decision impacting GST litigations, the Uttarakhand High Court in case of Horizon Packs (P.) Ltd. v. Union of India reinforced a key procedural safeguard under the GST law. The Court held that any tax, interest, or penalty demanded through …
In a significant development aimed at tightening Goods and Services Tax (GST) compliance, a report by the Deputy Commissioner of Central GST, Central Excise, and Customs has confirmed that cooperative societies with an annual turnover exceeding Rs 20 lakh are …
Input Tax Credit (ITC) is the cornerstone of India’s Goods and Services Tax (GST) regime. It ensures that taxes paid on inputs can be offset against tax liability on outputs, thereby avoiding tax cascading and encouraging transparency in the value …
In a major relief for taxpayers, the Goods and Services Tax Network (GSTN) has streamlined the documentation process for availing benefits under the GST Amnesty Scheme 2025. Taxpayers applying for interest and penalty waivers no longer need to wait for the …
In a significant relief for taxpayers under the Goods and Services Tax (GST) regime, the Allahabad High Court has quashed a penalty imposed on Exch. Therm Engineering Company under Section 129(3) of the Uttar Pradesh GST Act, 2017, citing procedural …
In a significant judgment reinforcing the principles of natural justice, the Bombay High Court has quashed a GST refund recovery order issued against Power Engineering (India) Private Ltd, a 100% Export Oriented Unit (EOU). The Court held that the order …
In a significant judgment benefiting small business owners, the Madras High Court has directed the GST department to reopen the GST portal to allow the filing of pending returns. The relief was granted after a petitioner’s GST registration was cancelled …
In a significant judgment, the Delhi High Court set aside a ₹1.5 crore GST demand order against M/s Jai Optical, citing the department’s failure to consider a legitimate request for adjournment on medical grounds. In the case titled M/s Jai …
In a significant crackdown on tax evasion, the CGST Delhi South Commissionerate has unearthed a massive fake GST Input Tax Credit (ITC) fraud worth approximately Rs. 7.85 crore. A chartered accountant has been arrested for orchestrating this elaborate scam involving fake GST claims …
In a key judgment reinforcing digital compliance responsibility, the Delhi High Court held that an assessee cannot escape liability by claiming ignorance of a show cause notice (SCN) uploaded on the GST portal, if due diligence was not exercised in …
In a significant development for the hospitality industry, the Delhi High Court has adjourned the hearing on appeals challenging the prohibition on mandatory service charges by restaurants and hotels. The appeals, filed by the National Restaurant Association of India (NRAI) …
In a significant judgment, the Uttarakhand High Court has ruled that any orders passed under Rule 96(10) of the CGST Rules, 2017 after its omission on October 8, 2024, are invalid due to the absence of a saving clause. This …
In a significant judgment impacting GST compliance, the Telangana High Court has ruled that unsigned GST showcause notices and demand orders are invalid and unenforceable under law. A two-judge bench comprising Acting Chief Justice Sujoy Paul and Justice Renuka Yara delivered …
In recent times, a disturbing trend has emerged across India — individuals with no involvement in business or taxation are receiving hefty GST notices. From daily wage workers to Non-Resident Indians (NRIs), many innocent citizens are being dragged into legal …
In a significant move to enhance transparency and accountability in the indirect taxation system, the Central Board of Indirect Taxes and Customs (CBIC) has issued a strong directive to all Goods and Services Tax (GST) field formations across India. This …