Appeal Cannot Be Dismissed for Non-Prosecution — Section 107(12) Mandates Reasoned Order on Points of Determination: Allahabad HC Quashes Appellate Order and Remands for Decision on Merits • Section 129 Penalty Upheld Where Supplier Generated E-Way Bill Showing Delivery Address That Was Not Recipient’s Registered Place of Business — Madras HC Holds Contravention Established Irrespective of Tax Payment • Election Commission Directed to Release GST Amount Deducted From Contractor’s Bill Contrary to Acceptance Letter Terms — Madhya Pradesh HC Holds Respondent Cannot Alter Contractual Terms Post-Performance • Limitation for Refund of Kerala Flood Cess Paid in Wrong Account Runs From Date of Correct Payment, Not From Date of Erroneous Payment in GSTR-3B: Kerala HC • Printing of Religious Books Where Paper Is Supplied by Printer and Content by Customer Is Composite Supply of Printing Services at 18% GST, Not Supply of Goods Under Chapter 49 — Job Work Classification Depends on Recipient’s Registration Status: Kerala AAR • Amended Rule 89(5) Formula Including Input Services Is Curative and Retrospective — Supplementary Refund Claims for Earlier Periods Are Admissible: GSTAT Lucknow Bench Dismisses Revenue’s Appeal • Alleged Reuse of E-Way Bill for Pan Masala Consignment: Penalty Set Aside Where Revenue Failed to Establish Prior Delivery by Cogent Evidence — GSTAT Lucknow Bench Holds Presumption Cannot Replace Proof • Excess Stock Found During Survey: Proceedings Under Section 130 Unsustainable, Section 73/74 Is the Only Permissible Route — GSTAT Agra Bench Dismisses Revenue’s Appeals Against Brick Field Operators
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A routine application for de-freezing a bank account provisionally attached under Section 83 of the CGST Act has produced a judgment of systemic consequence. Th…
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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…
The High Court of Sikkim has become the first High Court to apply the Supreme Court landmark constitution bench judgment on online gaming GST (2026 INSC 595, de…
The Gujarat High Court has resolved an important interpretive dispute over the scope of Notification No. 53/2023-Central Tax dated 02.11.2023, holding that the…
In the latest addition to the GSTAT's growing body of anti-profiteering jurisprudence, the Principal Bench has disposed of proceedings against Bengal Peerless H…
The Telangana High Court has set aside a Customs, Excise and Service Tax Appellate Tribunal order that had directed the constitution of a Larger Bench to decide…
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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