Excess IGST adjusted against CGST and SGST during first year of GST does not warrant demand where no revenue loss occurred and error was bona fide: GSTAT Bengaluru • Credit notes issued beyond the time limit under Section 34(2) cannot reduce adjusted total turnover for ITC refund calculation: GSTAT Kolkata • Order passed ignoring manually filed reply and before the date granted for document production is a patent violation of natural justice: Orissa High Court • GST not leviable on assignment of GIDC leasehold rights; Tribunal follows jurisdictional High Court after Supreme Court dismisses SLP: GSTAT Surat • Departmental appeal dismissed at threshold for failure to establish exception to ₹20 lakh monetary limit; bare Commissioner's authorisation held insufficient: GSTAT Ghaziabad • 57th GST Council Meeting — Key Outcomes (October 8, 2026) • Department cannot challenge appellate orders it has already implemented by restoring registrations; appeals dismissed as infructuous: GSTAT Hyderabad • Judicial declarations of unconstitutionality are retrospective by default; refund of IGST paid on ocean freight cannot be denied on ground that the taxpayer was not a party to the judgment: GSTAT Surat
12 articles tagged with this topic
The Calcutta High Court has quashed an appellate order passed by the State (WBGST) Appellate Authority in respect of an adjudication order passed by the Central…
The Calcutta High Court has directed refund of penalty of Rs. 12,77,812 imposed under Section 129(1)(a) at 200% for transportation of goods with an expired e-wa…
The Calcutta High Court has directed the GST authorities to decide a representation seeking refund/re-credit of Rs. 3,19,164 debited from the petitioner's Elect…
The Calcutta High Court has held that a service which was rendered and completed in the year 2015 — well before the GST regime came into force on 01.07.2017 — c…
The Calcutta High Court has held that the six-month time limit prescribed by the executive circular/notification (dated 08.04.2024 read with 15.10.2024) for fil…
The Calcutta High Court has quashed a show cause notice and consequential orders founded on Rule 96(10) of the CGST Rules, following the Supreme Court's judgmen…
The Calcutta High Court has set aside an appellate order dismissing an appeal on the ground of limitation, holding that where the mandatory pre-deposit under Se…
The Madras High Court and the Calcutta High Court have, in separate proceedings, continued to extend the benefit of the retrospective insertion of Section 16(5)…
The Rajasthan High Court has, in a series of writ petitions decided on the same day, condoned delays in filing appeals under Section 107 of the CGST Act and dir…
The Calcutta High Court has quashed a show cause notice and consequential orders founded solely upon omitted Rule 96(10) of the CGST Rules, following the Suprem…
Showing 1–10 of 12 articles