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 Karnataka High Court has settled a question that has long troubled service tax appellants navigating the post-GST procedural landscape: CENVAT credit transi…
The Karnataka High Court has quashed major components of a ₹4.43 crore demand by the Bangalore Development Authority against a real estate developer — including…
The Punjab & Haryana High Court has disposed of a batch of seven writ petitions filed by dealers and companies in Haryana on the settled authority of the Jharkh…
I. The Transitional Problem The Finance Act, 2026 omitted clause (b) of Section 13(8) of the IGST Act, 2017 with effect from 30.03.2026. Until that date, inter…
The Delhi High Court has disposed of twelve writ petitions filed by directors, managing directors and key personnel of companies alleged to have fraudulently av…
The Supreme Court has used a GST investigation case to resolve two important questions of law concerning arrest powers under the CGST Act — and in doing so has…
The Delhi High Court has applied the Punjab & Haryana High Court's Luxmi Traders ruling to two writ petitions but in materially different ways — and in doing so…
The Tamil Nadu Authority for Advance Ruling has issued two companion rulings on the same day covering two contracts of M/s Jay Kay Trans with the Greater Chenna…
I. The Core Question: Can an Omitted Restriction Still Block a Live Refund? GST law taxes domestic consumption, not exports. The zero-rating architecture of Se…
Showing 37–45 of 65 articles