Refund of Compensation cess cannot be denied on export of products not leviable to Compensation Cess
The Hon’ble Bombay High Court in the case of Sukraft Recycling Private Limited v. Union of India & Ors. [Writ […]
GST Judgements
No GST at the time of entering into a JDA but, will arise at transfer/possession via conveyance/allotment letter only with actual transfer under conveyance
The Hon’ble Bombay High Court in the case of Provident Housing Ltd. v. Union of India & Ors. [Writ Petition
Writ petition against Show Cause Notice is premature before reply
The Hon’ble Madras High Court in Renaatus Projects Private Limited v. The Joint Director & Anr. [W.P. No. 32465 of
Delay in uploading DRC-07 does not render GST order time-barred; service by email is valid and consolidated SCNs for multiple years permitted in fraudulent ITC cases
The Hon’ble Delhi High Court in Rishi Enterprises v. Additional Commissioner Central Tax Delhi North & Anr [W.P.(C) 4374/2025, order
Economic Offences Wing are bound to investigate GSTIN misuse and impersonation allegations, not merely forward complaints to GST authorities
The Hon’ble Delhi High Court in the case of Samyak Jain v. Superintendent (Adjudication), Central GST Delhi & Ors [W.P.(C)
Demand of Rs. 231 Crore stayed on SCN issued for multiple years where Constitutionality and fairness of ISD provisions is under challenge
The Hon’ble Orissa High Court in Vedanta Limited v. Union of India & Ors [W.P.(C) No. 23286 of 2025, order
Supreme Court stays retrospective GST penalty under Section 122(1A) and to examine its applicability to non-taxable persons
The Hon’ble Supreme Court in Mukesh Kumar Garg v. Union of India & Ors [SLP(C) No. 18178/2025, order dated August
Refund granted by appellate authority cannot be withheld on mere presumption of malfeasance or fraud u/s 54(11) the CGST Act, 2017
The Hon’ble Delhi High Court in the case of Omega QMS. v. Commissioner, CGST, Delhi West & Anr. [W.P.(C) 11815/2025
Revenue cannot invoke Section 74 where normal Section 73 limitation has expired
The Hon’ble Gujarat High Court in the case of Zodiac Energy Ltd. v. Assistant Commissioner of State Tax [R/Special Civil
No power to adjudicate ITC eligibility during refund proceedings
The Supreme Court in the case of Special Commissioner, Zone 11 & Ors. v. Hybon Technologies Private Limited [SLP Diary
