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
4 articles tagged with this topic
The Allahabad High Court has set aside an adjudication order on the face of the record, without even calling for a counter affidavit from the Revenue, in a case…
The Allahabad High Court has set aside two successive adjudication orders in a GST demand against M/s Wonder Enterprises, holding that where an authority passes…
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 Allahabad High Court has quashed a show cause notice under Section 74 of the CGST Act that — unusually — contained a formal paragraph in Hindi accusing the…
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