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
A routine application for de-freezing a bank account provisionally attached under Section 83 of the CGST Act has produced a judgment of systemic consequence. Th…
The Rajasthan High Court has applied the principles of judicial discipline and res integra to quash a fresh show cause notice issued by a GST authority merely w…
The High Court of Sikkim has become the first High Court to apply the Supreme Court landmark constitution bench judgment on online gaming GST (2026 INSC 595, de…
The Gujarat High Court has resolved an important interpretive dispute over the scope of Notification No. 53/2023-Central Tax dated 02.11.2023, holding that the…
The Telangana High Court has set aside a Customs, Excise and Service Tax Appellate Tribunal order that had directed the constitution of a Larger Bench to decide…
The Madras High Court has quashed a GST demand against City Union Bank Limited on bank guarantee commission, holding that the Revenue proceeded to issue a show…
The Madras High Court has granted relief to a garment manufacturer in a service tax Input Tax Credit dispute involving ERP software, permitting it to file a sta…
A common concern in GST adjudication is that the Appellate Authority under Section 107 of the CGST Act cannot remand a matter back to the adjudicating officer,…
Showing 37–44 of 44 articles