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 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 …
This ruling of High court serves as an important precedent, reinforcing that procedural delays should not automatically result in the dismissal of appeals, particularly when statutory requirements are met. The Madras High Court has ruled that an appeal cannot be …
This ruling of Madras High Court provides clarity on GST compliance and refund eligibility for businesses dealing with goods detention under Section 129. The Madras High Court, in the case of Chetna Steel Tubes Private Limited v. Goods and Service …
As per the court’s verdict, the initial seizure of cash by the GST department was unauthorized and illegal. The continued retention of the cash by the GST department and its handover to the Income Tax Department did not legitimize the …
Cases related to best judgment assessments under Section 62, emphasizing procedural fairness and legislative amendments. Section 62 of the Central Goods and Services Tax (CGST) Act, 2017, governs the assessment of taxpayers who fail to file their GST returns. When …
The Court noted that if delays were condoned, it could undermine taxpayer protections outlined in Sections 73(10) and 75(2) of the GST Act. The Andhra Pradesh High Court has ruled that a delay of two days in issuing a Goods …
This judgment of court reaffirms that individual components of an SCN must be adjudicated separately unless explicitly quashed. The Delhi High Court has ruled that if a Show Cause Notice (SCN) is quashed on one issue, it does not imply …
The case was remanded by court to the original authority for fresh adjudication, with instructions to consider all submitted documents and provide a reasoned decision within three months. In a significant ruling, the Allahabad High Court has held that the …
This judgment sets a crucial precedent, ensuring that businesses across India are not unfairly restricted from obtaining GST registration in different states. The Andhra Pradesh High Court has ruled that authorities cannot refuse GST registration solely because the applicant belongs …
This ruling of Madras High Court underscores the importance of natural justice in GST assessments and provides taxpayers an opportunity for fair representation. In a significant ruling, the Madras High Court has granted a final hearing in the case of …
Taxpayers can challenge SCNs from unauthorized authorities by invoking Section 6 of the CGST Act and responding diligently to such adjudications. The introduction of the Goods and Services Tax (GST) in India in 2017 aimed to streamline indirect taxes by …
Recent Updates on Income Tax, GST & Corporate Law: 6 February 2025 Income Tax Update 1: CBDT order for sharing information on Income Tax payers to the Department of Foods & Public Distribution The Central Board of Direct Taxes (CBDT), …
The decision of Kerala High Court is in line with the broader principle that procedural errors without revenue loss should not attract punitive action. The Kerala High Court, in the case of Maruthengal Moideen & Ors. v. State Tax Officer …
Recent Updates on Income Tax, GST & Corporate Law: 31 January 2025 Income Tax Update-1: New SMS campaign by the Income Tax Department to warn taxpayers about political donations claim The Income Tax Department has issued a cautionary message to …
Recent Updates on Income Tax, GST, and Corporate Law – 29 January 2025 Income Tax Update 1: CBDT Notification No. 10/2025 – Key Amendments for Venture Capital Funds, Finance Companies, Retail Schemes, and ETFs in IFSCs The Ministry of Finance, …