Pre-Deposit Refund Is a Statutory Right on the Dropped Portion — Finality Is Assessed Segment-Wise, Not for the Entire Appeal: Bombay HC in IBM India • Composite Multi-Year SCN Under Section 73 Is Not Permissible: Bombay HC Follows Its Own Milroc and Rite Water Rulings, Distinguishes Delhi HC's Contrary View • Show Cause Notice in Name of Dead Proprietor Is a Nullity: Calcutta HC Sets Aside OIO, Directs Fresh SCN to Legal Heirs Under Section 93(1)(b) • ITC Cannot Be Denied to Bona Fide Buyer for Supplier's GSTR-3B Default; Section 74 Cannot Be Colourably Invoked to Overcome Limitation: Calcutta HC in Cart Infralog • West Bengal AAR Rules on GST for International Airlines: Five Scenarios Settled, Transportation of Human Remains Held Outside Supply • Isabgol Divergence Continues: Three More Rajasthan AARs Hold 5% GST, Maintaining Clear Break From Gujarat AAR's NIL Position • Composite Assessment Order for Multiple Tax Periods — Unsigned — Quashed: Andhra Pradesh HC in VNR Traders • Rule 96(10) SC Ruling Applied in Madras HC: Four Pending Refund Denial Orders Remanded for Reconsideration
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The Bombay High Court has held that where a first appellate authority partially drops a demand — setting aside 64% of the adjudicated liability — the taxpayer's…
The Bombay High Court has reaffirmed its position that a single show cause notice under Section 73 of the CGST Act covering multiple financial years is without…
The Calcutta High Court has held that a show cause notice issued in the name of a deceased sole proprietor — and the order-in-original passed on that notice — a…
The Calcutta High Court has quashed an Order-in-Original and recovery notice against M/s Cart Infralog Ltd. on two independent grounds: first, that ITC cannot b…
The West Bengal Authority for Advance Ruling has delivered a comprehensive ruling on the GST treatment of international passenger air transport services, resolv…
The Isabgol classification dispute — which pits Rajasthan against Gujarat on whether APMC-procured Psyllium seeds (Isabgol) supplied without processing are "fre…
The Andhra Pradesh High Court has quashed an assessment order covering multiple financial years — holding it unsustainable both because it is a composite order…
The Madras High Court has applied the Supreme Court's ruling in Goodluck India Limited (06.08.2026) to remand four writ petitions in which refunds had been deni…
The GST Appellate Tribunal's Chennai Bench has dismissed an appeal as not maintainable in a case where the appellant had filed the GSTAT appeal before the first…
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