No liability of TCS in GST on e-commerce operator not collecting consideration
The Hon’ble Karnataka High Court in the case of Hiveloop Technology Private Limited vs Additional Director, Directorate General of GST […]
GST Judgements
Negative blocking of ITC under Rule 86A is impermissible – only available credit can be blocked
The Hon’ble Bombay High Court in the case of Hemang Bipin Varaiya v. The State of Maharashtra & Ors. [Writ
Divergent Rulings on Consolidation of Multiple Financial Years in Single SCN
The Hon’ble Delhi High Court in the case of M/s. Technosys Integrated Solutions Pvt Ltd v. Union of India &
Blocking of e-credit account under Rule 86A of the CGST Rules cannot continue beyond one year
The Hon’ble Bombay High Court in the case of NZS Traders Pvt. Ltd. v. Union of India & Ors. [Writ
GST Show Cause Notices Can Cover Multiple Financial Years — No Statutory Bar Under Sections 73/ 74 of the GST Act: Karnataka HC
The Hon’ble Karnataka High Court (Division Bench) in The Commissioner of Central Tax v. Chimney Hills Education Society [Writ Appeal
GST registration cannot be cancelled on the basis of a vague show-cause notice
The Hon’ble Gauhati High Court in the case of Shashi Kumar Choudhury v. Union of India & Ors. [WP(C) No.
Restriction of IDS Refund on Edible Oils can’t be applied retrospectively for past period
The Hon’ble High Court of Jammu & Kashmir and Ladakh at Jammu in the case of Bharat Oil Traders v.
Employees Cannot Be Penalised under Section 122(1A) of the CGST Act, Without Being ‘Taxable Persons’ and Retaining Transactional Benefit
The Hon’ble Bombay High Court in the case of Amit Manilal Haria & Ors. v. Joint Commissioner of CGST &
Refund of Tax Paid Twice by Mistake Cannot Be Denied on Ground of Limitation under Section 54 of the GST Act
The Hon’ble Orissa High Court in the case of Rajendra Narayan Mohanty v. Joint Commissioner of State Tax [W.P.(C) No.
ITC on Transfer of Leasehold Rights Without Construction, Not Barred Under Section 17(5)(d)
The Hon’ble Gujarat High Court in the case of Niket Bipinbhai Patel v. Assistant Commissioner (A.E.) CGST-Central Excise, Vadodara-II Commissionerate
