The Allahabad High Court is currently hearing a significant case involving Hundal Traders, who have challenged a penalty order issued by the State Tax Officer (STO), Mobile Squad-3, Saharanpur. The case, registered as WRIT TAX No. 67 of 2025, raises …
In a landmark judgment, the Bombay High Court at Goa has quashed a massive GST demand of over ₹4.83 crores raised against Goa University, holding that affiliation, migration, convocation, and similar regulatory fees are not subject to GST. The Division …
In a major relief to real estate developers, the Nagpur Bench of the Bombay High Court has ruled that no Goods and Services Tax (GST) is applicable on the transfer of land development rights (TDR) or Floor Space Index (FSI), …
In a significant ruling on GST exemption, that brings relief to educational service providers, the Tamil Nadu Authority for Advance Rulings (AAR) has clarified that specific services related to examinations, such as printing and result processing offered to educational institutions, …
In a significant judgment, the Allahabad High Court has clarified that the filing of a certified copy of the appealed order in a GST appeal is procedural in nature and not a mandatory requirement. The Court ruled that an appeal …
In a significant judgment, the Allahabad High Court has ruled that tax proceedings under the Goods and Services Tax (GST) Act, 2017 cannot be initiated or continued against a deceased person, and no tax demand can be determined without proper …
The Goods and Services Tax (GST) department has launched an investigation into whether restaurants have evaded taxes on packaging charges collected from customers. This move comes in the wake of previous GST recovery efforts focused on food and delivery charges. …
In a significant ruling that offers relief to many GST-registered businesses, the Madras High Court has held that the delayed filing of GSTR-3B returns cannot be grounds for denying Input Tax Credit (ITC), following the retrospective amendment to the Central …
As we step into the new financial year 2025-26, businesses must stay updated with the recent changes in GST compliance, especially with respect to E-Way Bills and E-Invoicing. These are not mere procedural formalities; they are crucial legal documents that …
This court ruling reinforces the principle that penalties under GST must be based on clear evidence of tax evasion, not just procedural deviations like route changes. In a significant judgment, the Calcutta High Court has held that mere deviation from …
The Rajasthan Authority for Advance Rulings (AAR) has ruled that Input Tax Credit (ITC) is not available for goods and services used in the construction of a Tailing Dam as it is not considered part of the core business activity. …
The Karnataka High Court recently ruled that a writ petition challenging an intimation of tax ascertainment under Section 73(5) of the CGST/KGST Act, 2017, is premature if no Show Cause Notice (SCN) under Section 73(1) has been issued. The court …
The Gauhati High Court allowed the petition, ruling that carbonated fruit drinks qualify as fruit beverages under Tariff Item 2202 99 20 and are taxable at 12% GST under Schedule-II of the CGST/IGST Rate Notification. The Gauhati High Court has …
The High Court set aside the impugned order, referring to the case of Riddhi Siddhi Enterprises vs. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr. (2024). The Delhi High Court has ruled that an order cancelling a …
Interest is payable even if sufficient Input Tax Credit (ITC) was available at the time of supply. The relief under the Proviso to Section 50(1) applies only when outward supplies are declared within the same tax period. The Goods and …
The Court set aside the CESTAT order and restored the appeal to its original number. It directed that the appeal should now be heard on its merits without requiring any further pre-deposit. The Delhi High Court has ruled that an …
The Gujarat High Court struck down Paragraph 2(2) of Circular No. 181/13/2022-GST, declaring it ultra vires Section 54 of the GST Act and inapplicable retrospectively. The Gujarat High Court has ruled in favor of Patanjali Foods Ltd., affirming its right …
The Court held that statutory rules supplement the Act rather than contradicting it. Since Form DRC-01 and DRC-07 include a designated section for the signature of the proper officer, the requirement becomes statutory. The Telangana High Court has ruled that …
This Supreme Court ruling strengthens legal protections for individuals facing arrest under the GST and Customs Acts. By extending CrPC safeguards to these laws, the Court ensures that tax enforcement authorities follow due process and refrain from arbitrary arrests. The …
A Supreme Court Bench comprising Justice J.B. Pardiwala and Justice R. Mahadevan took note of the conflicting High Court rulings, emphasizing the need for a thorough legal examination. The Supreme Court of India has reserved its judgment on the contentious …