GSTAT Allows IGST Refund on Ocean Freight to Non-Litigants as Mohit Minerals Operates Retrospectively
The Goods and Services Tax Appellate Tribunal, Surat Bench (“GSTAT”) in Assistant Commissioner, CGST & Central Excise v. Filatex India
GST Judgements
Supreme Court to Settle the Three-Month Countdown for Section 73 Order
The Hon’ble Supreme Court in M/s Surya Business Private Limited v. The State of Assam & Ors. [SLP (C) No.
No Digital/ Physical Signature Yet ‘Valid’ as Telangana HC Full Bench Upholds Portal Authenticated GST Notices and Orders
The Hon’ble Telangana High Court (Full Bench) in Gudla Vanaja and Ors. v. Assistant Commissioner (ST), Saroor Nagar-I Circle, Telangana
Section 74 demand on retrospectively cancelled suppliers cannot survive without naming the suppliers and proving fraud
The Hon’ble Delhi High Court in Treco Wire India Private Limited v. Additional Commissioner Central Tax Delhi North & Ors.
Professional fees for GST refund litigation cannot be made contingent on success of refund and being credited to the client
The District Court, Saket (South District), New Delhi in Rajinder Kumar Sethi v. M/s. Miso Study India Pvt. Ltd. [CS
Resort Building Is Not a Plant and ITC on Its Construction on ‘Own Account’ Blocked under Section 17(5)(d) of the CGST Act
The GSTAT, Bengaluru Bench in M/s Flora Kingdom Farm Resort v. Commissioner of Commercial Taxes [APL/05/BUR/2026 dated September 30, 2026]
ITC on IPO expenses available for fresh issue of shares but not for Offer for Sale by existing shareholders
The Telangana AAR in the matter of M/s. Sai Silks Kalamandir Limited [A.R.Com/21/2024, TS AAR Order No. 10/2026 dated September
Commercial Credit Note does not warrant ITC Reversal by Recipient for non-payment beyond 180 Days
The GSTAT, Bengaluru Bench in Maltown Electricals Private Limited v. Commissioner of Central Tax, Mysuru [Appeal No. APL/84/BUR/2026 dated September
Annuity for Building a Road is Not Annuity for Access to a Road – GST on Annuity Payments under Concession Agreement Upheld
The Hon’ble Rajasthan High Court, Jodhpur Bench in M/s Nagaur Mukundgarh Highways Pvt. Ltd. v. Central Board of Indirect Taxes
Mere availment of ineligible self-assessed ITC or non-reply to audit report is not suppression to invoke Section 74 of the CGST Act
The GSTAT, Thiruvananthapuram Bench in M/s. Santhome Latex Enterprises v. The Commissioner of CGST, Thiruvananthapuram [Appeal No. APL/21/TVP/2026, Final Order
