Issuance of a single show cause notice or assessment order for multiple financial years under the GST Act is prohibited
The Hon’ble Madras High Court in the case of Smt. R. Ashaarajaa v. Senior Intelligence Officer [W.P. Nos. 29716, 29720, […]
GST Judgements
Refund can’t be denied on limitation ground on double payment of GST
The Hon’ble Gujarat High Court in the case of Messrs Macro Polymers Private Ltd. Anr. v. Union of India Anr.
Revenue cannot consolidate multiple financial years in a single Show Cause Notice; such clubbing is without jurisdiction and constitutes a judicial overreach
The Hon’ble Bombay High Court in the case of Milroc Good Earth Developers v. Union of India & Ors. [Writ
Refund of pre-deposit made partly in cash and partly through ITC must be granted entirely in cash along with interest
The Hon’ble Karnataka High Court in the case of Flipkart India Private Limited v. Assistant Commissioner of Commercial Taxes &
VAT leviable on Transfer of property in materials used for works contract even if processed or partially consumed
The Hon’ble Supreme Court in the case of Ms. Aristo Printers Pvt. Ltd. v. Commissioner of Trade Tax, Lucknow, U.P.
FIRCs need not match Transaction-wise if Periodic remittance is proven and quashes demand, denial of ITC
The Hon’ble Delhi High Court in the case of Transformative Learning Solutions Pvt. Ltd. v. Commissioner, CGST Delhi East &
Limitation Under Section 54 for GST Refund – Time Excluded for Deficiency Memo Processing
The Hon’ble Gujarat High Court in the case of Varidhi Cotspin Private Limited v. Union of India & Ors. [Special
Blocking of Electronic Credit Ledger under Rule 86A Requires Recorded Reasons and Timely Post-Decisional Hearing
The Hon’ble Bombay High Court in the case of Rithwik Projects Private Limited v. Union of India & Ors. [Writ
Doctrine of Proportionality applied to restore GST Registration on the condition of the Taxpayer making complete payment
The Hon’ble Bombay High Court in the case of Azaria Corp LLP v. The Deputy Commissioner of State Tax [Writ
Issuance of pre-show cause consultation is mandatory before issuing show cause notices above ₹50 lakhs
The Hon’ble Bombay High Court in the case of Rochem Separation Systems India Pvt. Ltd. v. Union of India &
