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
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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 Gauhati High Court has directly applied Section 16(5) of the CGST Act to quash an assessment order that had denied ITC on the ground of belated filing of re…
The Allahabad High Court has set aside an adjudication order on the face of the record, without even calling for a counter affidavit from the Revenue, in a case…
The Sikkim High Court has set aside a final order in a budgetary support claim by Cipla Limited — in which a discrepancy between the company's declaration and i…
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…
The Thiruvananthapuram Bench of the GST Appellate Tribunal has set aside a first appellate order and the entire proceedings chain that led to it, in a case wher…
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 Gujarat High Court has made permanent what began as an interim show cause in the Faiz Enterprise matter — issuing binding directions that AI-generated case…
The GSTAT Kolkata Bench has dismissed Revenue appeals against ITC refund orders in favour of Agarwala's Bitumex Private Limited on three distinct grounds — each…
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