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 Madras High Court has applied the Supreme Court's ruling in Goodluck India Limited (06.08.2026) to remand four writ petitions in which refunds had been deni…
The Madras High Court has resolved one of the most consequential procedural questions in post-assessment GST litigation: whether the time spent prosecuting a re…
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 Madras High Court has quashed a GST demand against City Union Bank Limited on bank guarantee commission, holding that the Revenue proceeded to issue a show…
The Madras High Court has granted relief to a garment manufacturer in a service tax Input Tax Credit dispute involving ERP software, permitting it to file a sta…
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