Odisha AAR held that a company with Head Office (HO) in Maharashtra must take separate GST registration in Odisha where its field service engineers (FSEs) operate and spare parts/tool-kits are stored for carrying out repair/maintenance services under AMCs/CMCs for Odisha customers. The ruling squarely turns on whether …
A recurring issue in income-tax litigation is whether, in cases of bogus purchases, the entire purchase amount should be disallowed or whether only the profit element embedded therein can be added to income. In a recent judgment dated 07 April 2025 in PCIT v. Drisha …
The Delhi High Court has recently ruled that taxpayers disputing GST demand orders must seek relief through the statutory appellate process rather than filing writ petitions. In a case involving Rama Departmental Store, the Court emphasized that when a proper mechanism for appeal exists under …
The Gujarat High Court has provided significant relief to taxpayers by ruling that clerical errors in GST returns can be rectified, especially when such mistakes are bona fide and cause no revenue loss. In the case of M/s Sanghvi Metal Corporation, the petitioner …
On 15 August 2025, during his Independence Day address, Prime Minister Narendra Modi announced a landmark reform of India’s Goods and Services Tax (GST) regime, positioning it as the “Next-Generation GST.” The reform aims to simplify India’s indirect tax system through structural …
The Patna High Court has delivered a landmark judgment offering relief to GST taxpayers facing issues of clerical errors in return filing. In the case of Om Traders, the Court held that mistakes in GSTR-3B can be corrected to align with the figures reported in GSTR-1, …
The Madurai Bench of the Madras High Court, in the case of Tvl. Guruvammal Tex v. Assistant Commissioner (ST)-II & Ors. [W.P.(MD) No. 21209 of 2025], examined the legality of blocking Input Tax Credit (ITC) under Rule 86A of the CGST Rules, …
The recent rulings of the Calcutta High Court in Gopal Rathi vs. Ratan Banik and Santosh Kumar Sah vs. Union of India mark a significant shift in how GST arrests must be approached in India. For too long, enforcement practice leaned on a “arrest first, investigate later” mindset, …
The Calcutta High Court has delivered a landmark ruling that strengthens the rights of taxpayers seeking GST refunds. In the case of Suraj Mangar vs. The Assistant Commissioner of West Bengal State Tax & Others, the Court made it clear that refund …
In a significant ruling dated 16 August 2025 in case of M/s Gajraj Singh vs Union of India & Others , the Allahabad High Court has clarified that service of notice under the Central Goods and Services Tax (CGST) Act, …
Security services play a vital role in safeguarding people, property, and business establishments. In India, the provision of such services is treated as a taxable supply under the Goods and Services Tax (GST) regime. A security agency typically deploys personnel such as …
Here’s a refined and clear case analysis of the Gujarat High Court’s judgment dated 10 July 2025, in the case MC Bauchemie India Pvt. Ltd. v. Union of India & Ors., which dealt with proceedings under Sections 73/74 of the CGST Act based solely …
Losing both your GST portal username and password can feel like hitting a brick wall—especially when filing deadlines are approaching. Fortunately, the GST system provides multiple recovery options, even if all you have at hand is your PAN. This guide …
The Gujara High Court has granted bail to Sunil Hiralal Mandowara, accused of fraudulently availing Goods and Services Tax (GST) Input Tax Credit (ITC) worth over ₹10 crore by allegedly recording fictitious transactions with firms whose GST registrations were later …
The Allahabad High Court, in S.S. Enterprises v. State of U.P. & Another, has held that mere absence of visible business activity at a registered principal place of business cannot, by itself, justify the conclusion that invoices are fake or …
In the case of Tvl. Sakthi Murugan Lorry Service v. Deputy State Tax Officer, decided by the Madras High Court on 8 May 2025, the Court examined the validity of an assessment order passed under the GST regime where the only mode of service of the …
In a significant ruling, the Punjab & Haryana High Court has held that a retired partner remains jointly and severally liable for the Goods and Services Tax (GST) dues of a partnership firm if the retirement is not formally intimated …
In a significant ruling impacting GST litigation in case of Tata Play Ltd vs. Sales Tax Officer, the Delhi High Court has held that the limitation period for issuing a Show Cause Notice (SCN) under Section 73(2) of the CGST Act is to be …
In a pivotal judgment, the Punjab & Haryana High Court has ruled that an accused in a GST fraud case cannot be denied bail under Section 132 of the Central Goods and Services Tax (CGST) Act solely on the basis that the …
In a decisive ruling on July 21, 2025, the Patna High Court in M/s Maharaj Ji Enterprises vs. Union of India reaffirmed that prior GST registration cancellation does not automatically bar an applicant from obtaining fresh GST registration. The Court clarified that any rejection of …