Compliance of Same-Month ISD Credit Distribution Procedure is Ultra vires
The Hon’ble Telangana High Court in M/s. BirlaNu Ltd. v. Union of India and 3 others [WRIT PETITION No. 14564 of 2024 […]
GST Judgements
Review Petition by Revenue dismissed against earlier Order Quashing GST Demand on Breach of Natural Justice
The Hon’ble Calcutta High Court in the case of The Assistant Commissioner of West Bengal State Tax, Cooch Behar Charge
SC decides on interpretation of Section 5 of the Limitation Act requiring “sufficient cause” demonstration for entire limitation period
The Hon’ble Supreme Court in the case of Shivamma (Dead) by LRs v. Karnataka Housing Board & Ors. [Civil Appeal
Purchase Tax Not Attributable to Buyer Where Vendor is Taxable but did not pay the tax
The Hon’ble Madras High Court in the case of M/s Light Roofing Limited v. State of Tamil Nadu & Ors.
SC Upholds import of gold and silver bars under Duty-Free Imports under DFCE Scheme was valid, rejecting alleged Circular Trading and fraudulent entitlement
The Hon’ble Supreme Court in the case of Commissioner of Customs, Ahmedabad v. Adani Enterprises Ltd. [Civil Appeal No. 32471/2025,
Whether Subject matter of the State GST proceedings and Central GST proceedings are identical involves factual examination and is not a pure question of law
The Hon’ble Allahabad High Court in the case of M/S Meerut Steels v. Union of India & Ors. [Writ Tax
Karnataka High Court Quashes Blocking of Electronic Credit Ledger without Pre-Decisional Hearing and Independent Reasons under Rule 86A of the CGST Rules
The Hon’ble Karnataka High Court in the case of S. A. Enterprises v. The Assistant Commissioner of Central Tax [W.P.
Bona Fide Purchaser Not Liable for Supplier’s default to deposit GST
The Hon’ble Tripura High Court , in the landmark case of M/S. Sahil Enterprises v. Union of India and others [WP(C)
Delay in Issuing Deficiency Memos beyond 15 days from date of filing GST Refunds not permissible
The Hon’ble Delhi High Court in the case of Gameloft Software Private Limited v. Assistant Commissioner of Central Tax, Range
SC affirms Issuance of a consolidated SCN covering multiple financial years, especially in cases involving patterns of fraudulent transactions
The Hon’ble Supreme Court in the case of Mathur Polymers v. Union of India & Ors. [Special Leave Petition (Civil)
