Legal Blog & News

Rulings explained, with a link to every judgment discussed.

480 articles

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GSTAT · Hyderabad

Exemption for Rail Transport of Hatching Eggs Can Be Claimed Despite Wrong Returns

GSTAT Hyderabad remitted a 2017-18 demand after finding the appellate authority wrongly said no documents were filed, and allowed the rail parcel operator to se…

Oct 30, 20262 min read

High Court · Karnataka

Three Days’ Notice Insufficient Before Blocking ITC Under Rule 86A: Karnataka High Court

The Karnataka High Court quashed the blocking of ₹43.89 lakh of credit, holding that a pre-decisional hearing following K-9 Enterprises must allow the taxpayer…

Oct 30, 20261 min read

High Court · Allahabad

Proper Officer to Redecide Section 16(2)(c) ITC Denial Applying Shaurya Alloys Guidelines

The Allahabad High Court, by consent, directed fresh determination of a paper mill's credit on purchases from defaulting suppliers, after the appellate authorit…

Oct 30, 20262 min read

GSTAT · Bengaluru

Job Work Return Under Delivery Challan Needs No IGST

GSTAT Bengaluru ordered refund of ₹2,17,764 collected from a job worker returning processed fabric to its principal in Maharashtra, finding the e-way bill and c…

Oct 30, 20262 min read

GSTAT · Prayagraj

Prior-Year Credit Claimed Within Section 16(4) Time Explains GSTR‑2A Mismatch

GSTAT Prayagraj deleted a ₹1.93 lakh ITC demand after verifying that 2018-19 invoices were claimed in 2019-20 returns in time, and held Circular No. 183/15/2022…

Oct 30, 20262 min read

GSTAT · Pune

Interest Payable on Credit Where Suppliers Unpaid Beyond 180 Days in 2018-19: GSTAT Pune

GSTAT Pune upheld interest of ₹3,80,408 against a Pune plywood trader, holding that the second proviso to Section 16(2) created the liability even though Form G…

Oct 30, 20262 min read

GSTAT · Pune

Refund of Excess GST Paid by Mistake Time-Barred After Two Years: GSTAT Pune

GSTAT Pune upheld rejection of a ₹91 lakh refund of GST charged at 12% instead of 5%, holding the two-year limit mandatory for statutory authorities, following…

Oct 30, 20262 min read

GSTAT · Bengaluru

Non-Declaration in Returns Alone Does Not Prove Suppression for Section 74

Two GST Tribunal benches refused Section 74 penalties where tax had been paid before the notice, one on audit-detected reverse charge items and the other on sev…

Oct 30, 20262 min read

GSTAT · Bengaluru

Section 76 Penalty Applies to Registered Suppliers Who Withhold Tax Collected From Railways

In two Department appeals, GSTAT Bengaluru restored penalties equal to tax on suppliers to South Western Railway, rejecting the view that Section 76 covers only…

Oct 30, 20262 min read

High Court · Rajasthan

Rule 96(10) Omission Applies to Pending Refund Claims After CBIC Accepts Goodluck

The Rajasthan High Court disposed of challenges to Rule 96(10), noting that CBIC's office memorandum of 24 Aug 2026 accepted the Supreme Court ruling, and direc…

Oct 30, 20262 min read

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