Re-credit of Input Tax Credit (ITC) cannot be denied due to technical limitations of the GST portal
The Hon’ble Delhi High Court in the case of Mohan Footcare Pvt. Ltd. v. Deputy Commissioner of CGST [W.P.(C) 6804/2024 […]
GST Judgements
Opportunity of PH is must even if taxpayers has not filed reply of SCN
The Hon’ble Allahabad High Court in the case of A To Z Car Solutions v. State of U.P. & Ors.
SC to decide fate of Notices and Orders under GST without DIN
The Hon’ble Supreme Court in the case of Assistant Commissioner, CGST & Anr v. Novelty Reddy and Reddy Motors Pvt.
Residential Leases used exclusively for Residential purposes are Exempt from GST
The Hon’ble Delhi High Court in the case of Mr. Gurdev Raj Kumar v. Collector of Stamps (Government of NCT
18% Interest on GST Anti-Profiteering Amounts has only Prospective Operation w.e.f. April 1, 2020
The GST Appellate Tribunal (GSTAT) Delhi in DGAP v. Procter & Gamble Group [NAPA/13/PB/2025, order dated September 10, 2025], held
Cross-Empowerment under Section 6 of the CGST Act is Automatic and Intelligence-Based Enforcement is valid regardless of Taxpayer Assignment
The Hon’ble High Court of Jammu and Kashmir and Ladakh in the case of in R.K. Ispat Ltd. v. Union
Delhi High Court held that Non-Passing of GST Rate-Cut Benefits by Increasing Product Quantity Amounts to Deceptive Practice and Violates Section 171 of the CGST Act
The Hon’ble Delhi High Court in Sharma Trading Company v. Union of India & Ors., order [W.P.(C) 13194/2018 order dated
Surprise inspection, search, and seizure, including of electronic devices and residential CCTV footage permissible, if properly justified by “reason to believe”
The Hon’ble Delhi High Court in the case of Genesis Enterprises & Ors. v. Principal Commissioner, CGST Delhi East &
2-year limitation period under Section 54 of the CGST Act not applicable to cases of refund of tax paid by mistake
The Hon’ble Andhra Pradesh High Court in the case of Nspira Management Services Private Limited v. Assistant Deputy Commissioner of
Absence of Document Identification Number (DIN) in GST orders makes it invalid but not void
The Hon’ble Andhra Pradesh High Court in the case of Veera Mohana Krishna Engineering Works v. Assistant Commissioner & Ors.
