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 …
The Gauhati High Court has ruled that GST authorities cannot keep a business premises sealed indefinitely after completing a search, particularly where the occupant has not denied access to the officers. In a significant judgment concerning the powers of GST …
The Madras High Court has held that the legality of a GST search cannot subsequently be challenged after the taxpayer has obtained provisional release of the seized goods, particularly where an earlier writ petition had already dealt with the seizure …
The Gujarat High Court has ruled that GST appellate authorities cannot reject an appeal merely on the ground of limitation by ignoring a special procedure introduced by the Central Government to provide relief to taxpayers affected by delayed appeals. In …
The Karnataka High Court has ruled that GST authorities cannot recover the tax dues of a proprietary concern from a separate private limited company merely because the two businesses may have a similar name or connection with the same family. …
The Gujarat High Court has delivered a significant ruling on the GST applicability to corporate guarantees between related companies, holding that GST cannot be imposed on corporate guarantees furnished before October 26, 2023, when Rule 28(2) of the CGST Rules came into …
The Supreme Court has delivered an important ruling concerning arrest powers under the Goods and Services Tax (GST) law, holding that an order authorising arrest under Section 69 of the Central Goods and Services Tax Act, 2017 (CGST Act) must be communicated to …
The Karnataka High Court has ruled that GST cannot be imposed on charges collected for sanctioning a building plan, observing that the approval process does not constitute a “supply of goods” or “supply of services” under the GST law. The judgment …
The Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax (CGST) Act, 2017, holding that a registered recipient cannot claim Input Tax Credit (ITC) unless the tax charged on the underlying supply has …
The Delhi High Court has issued important directions concerning provisional attachment of bank accounts under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act), holding that such attachment cannot continue beyond the statutory period of one …
The Delhi High Court has declined to interfere with a writ petition challenging the constitutional validity of Section 67(6) of the Central Goods and Services Tax (CGST) Act, 2017, which provides the mechanism for provisional release of goods seized during GST …
The Delhi High Court has declined to interfere with a GST demand exceeding ₹1.5 crore, holding that disputes concerning the admissibility, authenticity, chain of custody and evidentiary value of electronic records should ordinarily be examined by the statutory appellate authority rather than …
The Madras High Court has strengthened the procedural safeguards governing GST inspection, search and seizure proceedings, holding that tax authorities cannot use search proceedings as a mechanism to recover tax from taxpayers. The Court also emphasised strict compliance with the Document Identification …
In a significant ruling protecting taxpayers’ rights during GST enforcement proceedings, the Madurai Bench of the Madras High Court has held that the Goods and Services Tax (GST) Department cannot continue to retain documents or records seized during a search …
In a significant judgment reinforcing the principle that GST enforcement should target tax evasion rather than genuine procedural lapses, the Andhra Pradesh High Court has ruled that goods cannot be detained merely because an e-way bill expired due to an unavoidable vehicle …
In a significant judgment strengthening the rights of genuine taxpayers, the Tripura High Court has ruled that Input Tax Credit (ITC) cannot be denied merely because invoices were mistakenly reported under an incorrect GST Identification Number (GSTIN), provided there is no …
In a significant ruling reinforcing procedural safeguards under the Goods and Services Tax (GST) law, the Jammu & Kashmir and Ladakh High Court has held that the seven-day time limit prescribed under Section 129(3) of the Jammu & Kashmir Goods and …
In a significant ruling reinforcing the principle that tax deductions must be supported by credible evidence, the Karnataka High Court has held that an assessee cannot claim deduction for alleged secret commission payments merely by describing them as business promotion …
In a significant decision reinforcing taxpayer rights under the Goods and Services Tax (GST) regime, the Supreme Court has upheld the judgment of the Allahabad High Court, which observed that cancellation of a GST registration without recording proper reasons can …
The Calcutta High Court has delivered an important ruling clarifying the distinction between the issuance of a GST adjudication order and its service on the taxpayer. In a significant judgment, the Court held that the limitation prescribed under Section 73(9) of the Central Goods and …