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
Stay informed with the latest legal insights, judiciary updates, and expert analysis from leading legal professionals.
The Bombay High Court has quashed National Anti-Profiteering Authority orders against three real estate developers in two companion judgments decided on the sam…
The Orissa High Court has directed the Revenue to pay interest at 6% per annum on Rs. 17.59 crores of IGST refunded on ocean freight charges, with interest runn…
The Allahabad High Court has set aside two successive adjudication orders in a GST demand against M/s Wonder Enterprises, holding that where an authority passes…
The High Court of J&K and Ladakh has quashed a communication blocking Rs. 10.45 crores of Input Tax Credit of NCC Limited under Rule 86-A of the CGST Rules, hol…
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 GST Appellate Tribunal (Principal Bench) has accepted the DGAP's supplementary investigation report — submitted following remand — and confirmed anti-profit…
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…
Showing 19–27 of 65 articles