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
44 articles in this category
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 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 Gauhati High Court has directly applied Section 16(5) of the CGST Act to quash an assessment order that had denied ITC on the ground of belated filing of re…
The Karnataka High Court has categorically held that GST cannot be levied on compensation paid to a landowner whose property has been compulsorily acquired by t…
The Sikkim High Court has set aside a final order in a budgetary support claim by Cipla Limited — in which a discrepancy between the company's declaration and i…
Showing 1–9 of 44 articles