The Calcutta High Court has clarified an important procedural safeguard concerning GST proceedings against deceased taxpayers. In Gita Rani Pan v. The Union of India & Ors., the Court held that GST authorities cannot issue a show cause notice or determine tax …
The Karnataka High Court has directed government authorities to examine and decide a civil contractor’s claim for payment of GST amounting to nearly ₹2.99 crore in connection with road construction and improvement works carried out for government departments. The decision highlights an …
Jubilant Pharmova Limited, a leading pharmaceutical company, has received a GST Show Cause Notice proposing a total demand of ₹87.31 crore in connection with certain alleged tax and input tax credit (ITC) discrepancies for the financial year 2022-23. The notice has been issued …
The Goods and Services Tax Appellate Tribunal (GSTAT) has reiterated an important principle concerning Input Tax Credit (ITC) disputes arising from differences between GSTR-3B and GSTR-2A. The Tribunal held that ITC cannot be disallowed merely because the credit claimed in GSTR-3B …
The Delhi High Court has clarified an important issue concerning blocked Input Tax Credit (ITC), Rule 86A of the CGST Rules and the mandatory pre-deposit required for filing a GST appeal. In its judgment dated 3 September 2026, the Court held that …
The Delhi High Court has expressed serious concern over the continued misuse of innocent citizens’ PAN and Aadhaar details for obtaining fraudulent GST registrations. The Court observed that despite almost nine years having passed since the implementation of the Central Goods …
The Supreme Court has declined to interfere with a Delhi High Court order concerning the scope of a GST adjudicating authority’s obligation to seek additional documents or clarifications from a taxpayer before passing an adjudication order. The case involved Sodexo …
The Patna High Court has emphasized that cancellation of a taxpayer’s GST registration can have serious consequences for the continuation of business and livelihood. In a significant ruling, the Court observed that permanent cancellation of GST registration may virtually result …
The Rajasthan High Court has delivered an important ruling on the validity of unsigned GST notices and orders, holding that a document merely generated and uploaded on the GST portal cannot acquire legal validity unless it is properly authenticated as required …
A major GST fraud case in Himachal Pradesh has come under the spotlight after the State Tax and Excise Department detected an allegedly fraudulent GST registration that was reportedly obtained using forged documents in the name of a deceased person. The registration …
The Supreme Court has refused to interfere with the Allahabad High Court’s decision upholding a GST tax demand and penalty of ₹90.62 lakh against M/s Gurunanak Arecanut Traders. The case highlights the importance of generating a valid GST e-way bill before commencement of …
The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), Delhi, has held that there was no profiteering under Section 171 of the CGST Act where the ratio of Input Tax Credit (ITC) to purchase value decreased after the implementation …
The Supreme Court has delivered an important ruling on the invocation of the extended limitation period under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act). The Court has held that tax authorities cannot invoke the extended …
The Rajasthan High Court has reaffirmed that actual payment of GST by the supplier is an essential statutory condition for claiming Input Tax Credit (ITC). In a significant ruling concerning Section 16(2)(c) of the Central Goods and Services Tax (CGST) Act, …
The Rajasthan High Court has delivered an important ruling on the GST treatment of annuity payments received by road infrastructure companies under concession agreements with the National Highways Authority of India (NHAI). In its judgment dated 17 August 2026, the …
The Madras High Court has reaffirmed an important safeguard for GST taxpayers by holding that a restriction imposed on the utilisation of Input Tax Credit (ITC) under Rule 86A of the CGST Rules, 2017 cannot continue beyond one year. The …
The Allahabad High Court has recently made an important observation concerning the relationship between GST assessment proceedings and criminal prosecution under the Central Goods and Services Tax Act, 2017 (CGST Act). In Javed Akhtar v. Union of India, the Court observed that …
The Andhra Pradesh High Court has reiterated an important procedural principle under the Goods and Services Tax (GST) law: a single composite assessment order covering multiple tax periods cannot be sustained when the law requires proceedings to be undertaken separately for the …
The Gujarat High Court has delivered an important ruling on the responsible use of Artificial Intelligence in tax adjudication, quashing GST cancellation and appellate proceedings after finding that the State Tax Officer had relied on AI-generated case laws, including non-existent …
The Supreme Court has reaffirmed an important principle concerning GST refund claims and the Electronic Cash Ledger, holding that a sanctioned refund cannot be withheld without a valid legal basis. The Court dismissed the Union of India’s challenge to a Delhi …