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
63 articles tagged with this topic
The Uttarakhand Authority for Advance Ruling has delivered a ruling that exposes a genuine structural gap in the GST rate notification regime: an exemption exis…
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…
The Punjab & Haryana High Court has ordered the release of a GST refund to J.K. Cement Limited that had been withheld for nearly four years — despite the Revenu…
The Punjab & Haryana High Court has, in two separate orders, disposed of fresh writ petitions on the "Additional Notices and Orders" tab portal service question…
The Tamil Nadu Authority for Advance Ruling has delivered a closely reasoned ruling that will require the compostable packaging industry to take stock of its cl…
The GST Appellate Tribunal's Thane Bench has dismissed as not maintainable a Revenue appeal challenging a refund claim for unutilised CENVAT credit, holding tha…
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…
In the most important Section 128A ruling from any High Court since the waiver scheme took effect on 01.11.2024, the Madras High Court has resolved the central…
The Supreme Court has conclusively resolved the most contested procedural question to have emerged from the October 2024 omission of Rule 96(10) of the CGST Rul…
Showing 46–54 of 63 articles