Limitation Period for issuance of SCN under Section 73 of the CGST Act to be interpreted as ‘3 Calendar Months’ and not as 90 days
The Hon’ble Delhi High Court in Tata Play Limited v. Sales Tax Officer, Class II [W.P.(C) 4781/2025 & CM APPL. […]
GST Judgements
Refund of Compensation-Cess on coal used for manufacturing of goods, exported on payment of IGST but, no cess charged on exported goods
The Hon’ble Gujarat High Court in Atul Limited & Anr v. Union of India & Ors [R/Special Civil Application No.
Assessment and recovery proceedings could not be sustained without consideration of factual and legal issues
The Hon’ble Himachal Pradesh High Court in Hindustan Construction Company Limited vs Union of India and Others [CWP No. 1827
Parallel criminal prosecution can proceed when adjudication is set aside on procedural grounds
The Hon’ble Supreme Court in the case of M/s Rimjhim Ispat Ltd. & Ors v. Union of India & Anr
Denial of cross-examination violates principles of natural justice
The Hon’ble Madhya Pradesh High Court in Paper Trade Links v. Union of India, Department of Revenue, Ministry of Finance
Quashes refund-rejection citing relaxation in time limit for availment of ITC for initial years of GST
The Hon’ble Calcutta High Court in DYS Impex Private Limited vs. Assistant Commissioner of Revenue, State Tax, Refund Unit &
Mere dismissal of rectification application without modifying original order does not warrant personal hearing
The Hon’ble Madras High Court in Eminent Textiles Mills Private Limited v. The State Tax Officer [W.A(MD) No. 1821 of
Cannot harass Advocate with search, unless personally involved in client’s illegality; HC stays summon
The Hon’ble Delhi High Court in the case of Puneet Batra v. Union of India & Ors [W.P.(C) 11021/2025 dated
Negative Blocking of ITC Beyond 10% of Tax Demand Under Rule 86A Not permissible
The Hon’ble Punjab and Haryana High Court in S S Con Cast Private Limited vs Union of India and Others
SC hold that Final adjudication order is a substantive safeguard and not mere formality
The Hon’ble Supreme Court in ASP Traders v. State of U.P. & Ors. [Civil Appeal No. 9764 Of 2025 dated
