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 Division Bench found the appellant's plea of not having seen the show cause notice to be a self-serving assertion contradicted by their own portal activity…
The Kerala Authority for Advance Ruling has delivered a comprehensive multi-issue ruling holding that a private coaching institute providing preparatory coachin…
The Kerala Authority for Advance Ruling has held that centage charges received by the Kerala Road Fund Board (KRFB), acting as a Special Purpose Vehicle for imp…
The Kerala Authority for Advance Ruling has held that health insurance services provided under MEDISEP Phase-II (Medical Insurance Scheme for State Employees an…
The Kerala Authority for Advance Ruling has held that 'Turmeric Extract / Curcuma Elixir' — a product manufactured through steam distillation of turmeric rhizom…
The Kerala Authority for Advance Ruling has held that student-recruitment services provided by an education consultant to foreign universities constitute interm…
The Kerala High Court has quashed refund rejection orders and held that the two-year limitation period under Section 54 of the CGST Act for seeking refund of am…
The Kerala Authority for Advance Ruling has held that printing of religious books or extracts thereof (Bible, Quran, Bhagavad Gita and similar texts), where the…
The Kerala Authority for Advance Ruling has rejected at threshold the application filed by M/s Indian Co-Operative Credit Society Limited, a multi-state co-oper…
The Kerala High Court has held that local bodies are bound to reimburse GST over and above the contract value to contractors, as Government circulars unambiguou…
Showing 1–10 of 12 articles