The Jharkhand High Court Orders Allowance of Input Tax Credit for 2018-2019 Delayed Returns and Refund of Penalties with 6% Annual Interest from Date of Collection, Dated - 10-12-2024

The High Court of Telangana Dismisses Revenue's Appeal, Affirming the Right to Refund Claims Under Pre-GST Laws, Tribunal Grants Refund U/s 142(3) of CGST Act, Dated - 9-12-2024

The Bombay High Court Upholds GST on Advance Payments, Validates Input Tax Credit Eligibility with Flexible Documentation, and Endorses Refund Restrictions While Addressing Key Issues on Constitutionality of GST on Future Supplies, ITC Denial, and Refund Limitations for Project-Specific Entities, Dated - 14-11-2024

The Karnataka High Court: Declares Issuance of Single Show Cause Notice for Multiple Financial Years Improper, Sets Aside Notice and Grants Respondent Permission to Issue Separate Notices for Each Year, Dated - 14-11-2024

The Jharkhand High Court: Allows ITC Claim for Delayed Returns, Orders Refund of Penalty with Interest, Dated - 11-11-2024

The Gauhati High Court: Invalidates GST Order Under Section 73(9) of AGST Act, Citing Procedural Deficiencies and Lack of Formal Show Cause Notice, Dated - 25-10-2024

The MP-HC: Petition Dismissed as Show Cause Notice Issued Within 3-Year Limitation Period from Date of Erroneous IGST Refund: Court Upholds Timely Issuance, Emphasizes Statutory Compliance and Remedies for Challenging GST Notices Under Section 73 of CGST Act., Dated - 23-10-2024

The J&K High Court: Clarifies Appellate Authority's Limits on Condoning Delays in Filing Appeals under J&KGST Act: Authority Bound by Statutory Timeframes; Exceptional Circumstances Required for Judicial Intervention under Article 226, with Dismissals Affirmed Due to Non-Compliance and Insufficient Justifications for Delays. Dated - 17-10-2024

The Supreme Court Landmark Judgment: The constitutional validity of Sections 17(5)(c) and 17(5)(d) of the CGST Act, which govern the blocking of input tax credits (ITC) in construction activities, Clarifies ITC Eligibility for Real Estate Inputs in Immovable Property. Dated - 03-10-2024

The Gujrat High Court: Central Authorities Lack Jurisdiction to Adjudicate Taxpayers Assigned to State; Issuance of Show Cause Notice Under Section 74 Without Pre-Communication in DRC-01A Form Deemed illegal, Dated - 26-09-2024

The High Court Of Karnataka: Quashes Seizure and Bank Attachment Orders Under CGST Act, Directs Return of Seized Documents. Dated - 11-09-2024

AAR-Gujrat: New Nonwoven Coated PVC Product Faces GST Classification - Confirms 18% GST on Table Covers, TV Covers, and Washing Machine Covers Under CTH 392690; PVC-Coated Non-Woven Fabrics Classified Under Chapter 39, Bags Under Tariff Item 3923, Both Attracting 18% GST, Dated - 06-09-2024

The Calcutta High Court: Remands ITC Eligibility Case for Reconsideration Due to New Section 16(5) in CGST Act, 2017; No Coercive Actions Allowed Pending Resolution. Dated - 03-09-2024

The Madras High Court: Writ Petition Filed Challenging ITC Denial Due to Clerical Error Under TNGST Act; Opportunity for Rectification Granted, Dated - 28-08-2024

The Delhi High Court: Restores GST Registration and Allows Fresh Proceedings. Dated - 21-08-2024

The Allahabad High Court: Quashes Orders u/s 130 of GST Act: Excess Stock Requires Proceedings Under Sections 73/74, Rules Judgment in Favour of Detergent Company. Dated 07-08-2024.

The Allahabad High Court - Detention Quashed: Orders Direct Release of Vehicle and Goods, Citing Lack of Tax Evasion Intent and Bona Fide Error. Dated - 01-08-2024

The Calcutta High Court: Considering proposed Finance-Bill amendment, issues interim-order w.r.t ITC-reversal for late GSTR-3B filing. Dated - 29-07-2024

The Delhi High Court- Cannot deny ITC-refund on zero-rated supplies for non-furnishing of brcs; Remands matter. Dated - 26-07-2024

"In a Landmark Decision Dated 25-07-2024, The Supreme Court: Royalty on Mining Leases as Contractual Consideration, Asserting States' Authority to Levy Taxes on Mineral Rights, and Overrules Previous Precedent: 'Royalty' Paid by Mine Leaseholders Not Classified as a Tax, Empowering State Governments to Independently Tax Mineral Lands"

The High Court of Allahabad Quashes Seizure Orders; Detention of Goods in Transit Without Evidence of Tax Evasion Deemed Unjustified, Dated- 16-07-2024

The Bombey High Court Directs Interest on Delayed IGST Refund: Rs. 13,21,897/- Refund Granted After Technical Glitch, Interest Awarded at 6% p.a. with Additional 9% for Further Delays. Dated - 15-07-2024

The Madras High Court: Indian Subsidiary Challenges Excessive Tax Demand Under CGST Act, 2017; High Court Affirms Procedural Fairness Requirement, Citing Non-consideration of Reply Without Personal Hearing as Breach of Natural Justice. Dated - 15-07-2024

The Madras High Court Sets Aside Ex Parte GST Assessment Order Due to Lack of Notice; Petitioner to Remit Additional 5% of Disputed Tax and Granted Opportunity for Rehearing - Petitioner Successfully Challenges Appellate Order, Court Mandates Rehearing on Merits; GST Assessment Order Overturned Due to Consultant's Oversight of Notices Uploaded on GST Portal, Petitioner Permitted to Contest Case Anew. Dated - 09-07-2024

The Allahabad Court: Overturns Penalty for Typographical Error in E-way Bill Date; Quashes Seizure Order Due to Invoice and E-way Bill Discrepancies. Dated - 04-07-2024

The Madras High Court Orders Expedited Review of GST Relief Application and Suspends Recovery Proceedings in Light of 53rd GST Council Recommendations. Dated - 03-07-2024

The Kerala High Court Issues Stay on Lower GST Rate for 'Classic Malabar Parota' and 'Whole Wheat Malabar Parota', Maintains 18% Tax Pending Review. Dated - 18-06-2024

The Kerala High Court: Streamlining Input Tax Credit (ITC) Procedures: Amendments and Circulars Address Bona Fide Claims in GST Regime. Dated - 04-06-2024

GST Implementation Challenges Addressed: Court Grants Relief in Three Categories of Writ Petitions, Extends Return Filing Deadline and Allows Rectification under Circulars 183/15/2022-GST and 193/05/2023-GST. Dated - 04-06-2024

The Calcutta High Court Orders Restoration of GST Registration Cancellation for Non-Filing of Returns, Stresses Pragmatic Approach and Business Continuity. Dated - 14-05-2024

The High Court Of Uttarakhand: Purchasing Dealer cannot be denied ITC benefit for non-payment of Tax by the Supplier. Proceedings u/s 74 cannot be initiated against the purchaser for availing the benefit of ITC in a fraudulent manner as the Fraud is committed by the Seller not the Purchaser. Dated - 03-05-2024

Assessee Provided Certificates from CAs Confirming Suppliers' Tax Discharge: No Denial of Input Tax Credit Without Inquiry into Supplier Who Failed to Remit Tax to Government. Dated - 02-05-2024

THE HIGH COURT OF KARNATAKA- Orders Department to Refund Tax and Penalty for Not Carrying Original Tax Invoice; Confirms Penalty and Tax Imposed for Absence of Original Invoice Was Unjust, Only Duplicate Copy Required Under Section 68 of CGST Act, 2017. Dated- 22-04-2024

The Patna High Court: GST Interest Calculation - Conflicting Rulings and Ongoing Disputes Persist - Challenges in the Levy of Interest Liability on Delayed Tax Payments Despite Ledger Source. Dated - 19-04-2024

The Madras High Court Sets Aside Order Overlooking Petitioner's Response, Remands for Reconsideration. Dated - 17-04-2024

"The Kerala High Court Ruling In Favour of Taxpayers: Clarifies Applicability of Late Fees for GSTR-9 and GSTR-9C, Potentially Reducing Penalties for Many Taxpayers by Considering Actual Return Filing Date Over GSTR-9C Submission Date" Dated - 09-04-2024

The Gujrat High Court: The retrospective effect of amendments to Rule 108 of the CGST Rules, 2017, specifically concerning the rejection of appeals by the appellate authority due to the delay in submitting a certified copy of decisions or orders within the stipulated period under Rule 108.- Dated - 27-03-2024

The Madras High Court: Hostel Services for Women Exempt from GST as 'Residential Dwelling Units' Dated - 22-03-2024

The Madras High Court Quashes GST Assessment Order, where the entire tax demand pertains to the disparity between the ITC claimed in the GSTR-3B return and that reflected in the auto-populated GSTR-2A returns. Dated - 11-03-204

Assessees Assigned to Central or State Tax Authorities Under CGST Act, 2017 and/or SGST Act, 2017 Cannot Be Subjected to Investigation and Further Proceedings by Counterparts Under Respective GST Enactments, Rules High Court in Landmark Decision Upholding Jurisdictional Integrity. Dated - 11-03-2024

"The Delhi High Court Invalidates Retrospective Cancellation of GST Registration: Lack of Details in Notice and Order, Absence of Justification, Restoration Granted; Compliance Obligations Imposed; Recovery Measures Allowed" Dated - 07-03-2024

The Delhi High Court: Remands the Order for re-adjudication when the Order was passed without considering the detailed and pointwise reply submitted by the Petitioner with the single line "the submission of the Taxpayer was not found satisfactory."

"The Madras-High Court: Set Aside Orders Confirming Tax, Interest, and Penalty if Reasons for Rejecting Assessee's Reply are Absent"

The Madras High Court, in a landmark judgment, ruled that ITC claims should not be rejected solely due to their absence in GSTR-3B, mandating a comprehensive review of GSTR-2A and GSTR-9 for a thorough assessment.

The Guwahati High Court Sets Precedent in GST Input Tax Credit (ITC) Recovery.

Calcutta High Court Quashes Penalty; GST e-way Bill Expired Due to Road Accident.

MP HC : Department has to accept appeal filed by assessee through physical mode due to non-availability of portal.

Madras High Court Upholds ITC: Supplier Non-Existence Overruled with Sufficient Documentation.

"Rectification Relief : Court Directs Respondent to Process GSTR-3B Errors"

Search and Seizure: Court Orders Refund of Coerced ITC Deposit

MP High Court Rejects Writ Petition, Emphasizes Statutory Remedies - GST Dispute on Alcoholic Beverages 

Madras High Court - Dismisses Writ Petition at Show Cause Notice Stage, Directs Assessee to Submit Objections to SCN

"The Madras High Court Mandates Compliance with Rule 88C for GST Recovery: Quashes Notice Pending Proper Issuance of GST DRC-01B; Emphasizes Discrepancy Clarification from Petitioner Regarding Form GSTR-1 and Form GSTR-3B"

The Kerala High Court: ITC cannot be denied merely on the ground of non reflection in GSTR-2A. Dated - 12-09-2023

Delhi HC: GST Department has No Power of Possess Authority to Seize Currency During Search.