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
5 articles tagged with this topic
The Karnataka High Court has categorically held that GST cannot be levied on compensation paid to a landowner whose property has been compulsorily acquired by t…
The Karnataka High Court has applied the Supreme Court's authoritative ruling in M/s Goodluck India Limited (Civil Appeal Nos. 10261–10435 of 2026, decided 06.0…
The Karnataka High Court Division Bench has once again applied its April 2026 ruling in W.A. No. 1751/2024 to restore an SCN and original order that had been qu…
The Karnataka High Court has settled a question that has long troubled service tax appellants navigating the post-GST procedural landscape: CENVAT credit transi…
The Karnataka High Court has quashed major components of a ₹4.43 crore demand by the Bangalore Development Authority against a real estate developer — including…
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