In a significant judgment dealing with GST adjudication and Input Tax Credit (ITC) disputes, the Madras High Court has held that a mere typographical error in a Show Cause Notice (SCN) does not automatically invalidate proceedings if the notice, when …
A major development in GST jurisprudence has come from the Bombay High Court, which has held that a corporate guarantee furnished by a holding company to banks on behalf of its subsidiary, without charging any consideration, does not amount to …
In a significant ruling addressing procedural challenges under the GST regime, the Calcutta High Court in Ram Chandra Sahoo v. Union of India and Others granted relief to a taxpayer who was unable to file an appeal electronically due to …
In a significant ruling that strengthens the interpretation of disallowance provisions under the Income Tax Act, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that Section 43B cannot be invoked where Goods and Services Tax (GST) …
In a significant ruling with far-reaching implications for inter-State trade under GST, the Allahabad High Court has drawn a clear distinction between verification powers and penal jurisdiction of GST authorities in transit States. The judgment in M/s Maruti Enterprises & Ors. vs State of U.P. (dated …
In a significant ruling reinforcing the independence of the legal profession, the Allahabad High Court has quashed criminal proceedings initiated against an advocate for actions performed in his professional capacity. The judgment sends a strong message against the growing tendency …
The Supreme Court of India has delivered a significant ruling providing relief to a GST assessee by allowing it to raise the issue of allegedly lost seized documents before the appellate authority, while also granting a reduced pre-deposit requirement of …
In a significant development for the aviation and tax sectors, the Delhi High Court has granted interim protection to InterGlobe Aviation, the parent company of IndiGo, against coercive action in a high-stakes Goods and Services Tax (GST) dispute involving a …
In a significant ruling, the Patna High Court has held that voluntary payment of GST liability after detection during audit does not automatically protect a taxpayer from proceedings under Section 74 of the CGST Act, 2017. The judgment reinforces that …
In a significant ruling with far-reaching implications for GST litigation and corporate restructuring, the Bombay High Court has quashed a ₹10.25 crore GST demand raised against Capital First Limited after its merger with IDFC First Bank. The Court categorically held …
In a significant judgment for corporate groups and infrastructure companies, the Bombay High Court has held that corporate guarantees provided by a holding or group company to banks on behalf of its subsidiaries without consideration are not taxable under the …
In a significant ruling protecting taxpayers against arbitrary administrative action, the Gauhati High Court has held that GST registration cannot be cancelled through a vague and non-speaking order. The Court emphasized that authorities exercising statutory powers under the GST law …
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 …