Allahabad High Court: Detention for Non-Updation of Vehicle Number in E-Way Bill Unjustified When Invoices Match and No Intent to Evade Tax Found (01.09.2025)

On 1 September 2025, the Allahabad High Court delivered a significant ruling in M/s Rakesh Plastic Furniture & Crockery Emporium v. State of U.P. & Others. The case dealt with the detention of goods and imposition of penalty under Section 129 of the CGST/UPGST Act, …

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Calcutta High Court Quashes GST Registration Cancellation for Curable Lapses; Orders Portal Reopening for Filing Returns – Dinesh Biswas v. State of West Bengal & Ors. (2 September 2025)

The Calcutta High Court in the case of Dinesh Biswas v. State of West Bengal & Ors. (WPA No. 1737 of 2025, decided on 2 September 2025) examined the legality of cancellation of GST registration on account of non-filing of returns. The …

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GST Department Barred from Raising Claims After NCLT-Approved Resolution Plan: Allahabad High Court Ruling (21 August 2025)

Introduction The Insolvency and Bankruptcy Code, 2016 (IBC) was enacted to provide a time-bound framework for resolution of distressed companies and to ensure certainty for resolution applicants by giving them a “clean slate.” A recurring issue, however, has been the …

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Orissa High Court Sets Aside Ex Parte Refund Rejection Owing to Proprietor’s Cancer Treatment: Upholding Principles of Natural Justice

Introduction In tax adjudication, adherence to timelines and procedural requirements is crucial. However, when genuine circumstances such as serious illness prevent compliance, courts have consistently emphasized the importance of natural justice over rigid procedural formalities. The Orissa High Court, in its judgment …

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Refund of Excess ITC Due to Inverted Tax Structure Must Be Processed Within 3 Weeks: Delhi High Court 14.08.2025

Introduction The Delhi High Court directed the tax department to process refund claims of excess Input Tax Credit (ITC) arising out of the inverted duty structure within a strict timeline of three weeks. The ruling came in response to the petitioner’s grievance that their …

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CBIC Circular on refunding unutilised ITC under Rule 89(5) is not prospective: Supreme Court dismisses Revenue Petition with ₹10,000 costs

Introduction The issue of refunding unutilised Input Tax Credit (ITC) under the inverted duty structure has long been contentious under GST. A key dispute arose around the July 2022 amendment to Rule 89(5), which corrected the refund formula to include both inputs and input …

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