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
6 articles tagged with this topic
The Isabgol classification dispute — which pits Rajasthan against Gujarat on whether APMC-procured Psyllium seeds (Isabgol) supplied without processing are "fre…
In a ruling that will significantly alter the landscape for GST registration cancellation cases in Rajasthan, a Division Bench of the Rajasthan High Court has f…
The Rajasthan High Court Division Bench has dismissed writ petitions by road concessionaires operating under Hybrid Annuity Model (HAM) contracts with NHAI, aff…
The Rajasthan Authority for Advance Ruling has ruled that Psyllium seeds (Isabgol) purchased by an APMC-licensed trader from farmers and supplied without any pr…
The Rajasthan High Court has quashed a GST registration cancellation under Section 29(3) of the CGST Act — along with the show cause notice that preceded it — h…
The Rajasthan High Court has applied the principles of judicial discipline and res integra to quash a fresh show cause notice issued by a GST authority merely w…
Showing 1–6 of 6 articles