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 Rajasthan High Court Division Bench has dismissed writ petitions by road concessionaires operating under Hybrid Annuity Model (HAM) contracts with NHAI, aff…
The Rajasthan High Court has quashed a GST registration cancellation under Section 29(3) of the CGST Act — along with the show cause notice that preceded it — h…
The Delhi High Court has declined to interfere with a Central GST demand order against Liberty General Insurance Limited in a writ petition that raised — for th…
The Karnataka High Court Division Bench has once again applied its April 2026 ruling in W.A. No. 1751/2024 to restore an SCN and original order that had been qu…
In the most consequential judgment on corporate guarantee GST since the Bombay High Court's ruling in D.P. Jain & Co. (which had struck down the levy), the Guja…
The Allahabad High Court has directed that a GST refund amounting to ₹1.10 crore be paid in cash to a company that has permanently discontinued business and sur…
The Karnataka High Court has settled a question that has long troubled service tax appellants navigating the post-GST procedural landscape: CENVAT credit transi…
The Karnataka High Court has quashed major components of a ₹4.43 crore demand by the Bangalore Development Authority against a real estate developer — including…
The Punjab & Haryana High Court has disposed of a batch of seven writ petitions filed by dealers and companies in Haryana on the settled authority of the Jharkh…
Showing 19–27 of 44 articles