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
8 articles tagged with this topic
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 GST Appellate Tribunal (Principal Bench) has confirmed anti-profiteering findings against two Hyderabad cinema theatres — Vimal 70MM and Arjun Theatre 70MM…
The Delhi High Court has disposed of twelve writ petitions filed by directors, managing directors and key personnel of companies alleged to have fraudulently av…
The Delhi High Court has applied the Punjab & Haryana High Court's Luxmi Traders ruling to two writ petitions but in materially different ways — and in doing so…
The Delhi High Court has delivered a detailed ruling on the limits of writ jurisdiction in cases arising from search and investigation proceedings, dismissing a…
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…
In the latest addition to the GSTAT's growing body of anti-profiteering jurisprudence, the Principal Bench has disposed of proceedings against Bengal Peerless H…
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 1–8 of 8 articles