GST Judgements

Unsigned Assessment Order in Form GST DRC-07 is Invalid as Absence of the Assessing Officer’s Signature is an Incurable Jurisdictional Defect

By Author / July 29, 2026 / GST Judgements, Andhra Pradesh HC

The Hon’ble Andhra Pradesh High Court in Nominee Works Committee Kalavalla v. Deputy Assistant Commissioner (STII) & Ors. [Writ Petition […]

Supreme Court, GST Judgements

SC to examine whether an assessee can be relegated to the appellate remedy, when the challenge is to a binding Circular

By Author / July 29, 2026 / Supreme Court, GST Judgements

The Hon’ble Supreme Court in M/s Jorabat Shillong Expressway Limited v. Union of India & Ors. [Petition(s) for Special Leave

GST Judgements, Supreme Court

Supreme Court affirms the constitutional validity of Section 16(2)(c) of the CGST Act – No ITC to the recipient unless the supplier actually deposits tax to the Government

By Author / July 28, 2026 / GST Judgements, Supreme Court

The Hon’ble Supreme Court in Bhandari Scrap Traders v. Union of India & Ors. [SLP (C) No. 23931 of 2026

GST Judgements, Patna HC

Voluntary Tax Payment Does Not Bar Proceedings Under Section 74 Where Suppression Allegation Remains Uncontested

By Author / July 25, 2026 / GST Judgements, Patna HC

The Hon’ble Patna High Court in the case of Manju Devi Agarwal v. Central Board of Indirect Taxes and Customs

GST Judgements, ITAT Kolkata - Income Tax Case Update

No Addition under Income Tax Law on Bogus Purchases, Where Sales Are Accepted and Supplies Are Backed by GST Records and Banking Trail

By Author / July 25, 2026 / GST Judgements, ITAT Kolkata - Income Tax Case Update

The ITAT, Kolkata Bench in M/s Diach Chemicals & Pigments Pvt. Ltd. v. DCIT, Central Circle 4(2), Kolkata [ITA Nos.

GST Judgements, Gujarat High Court - GST Case Update, Supreme Court

No GST Levy on Assignment of Leasehold Rights of Industrial Plots as Supreme Court Dismisses Revenue’s SLPs

By Author / July 24, 2026 / GST Judgements, Gujarat High Court - GST Case Update, Supreme Court

The Hon’ble Supreme Court in Union of India & Ors. v. Gujarat Chamber of Commerce and Industry & Ors. [SLP

Calcutta HC, GST Judgements

Mere Expiry of E-Way Bill Without Intent to Evade Tax Cannot Justify 200% Penalty

By Author / July 23, 2026 / Calcutta HC, GST Judgements

The Hon’ble Calcutta High Court in the case of Industrial Pumps & Motors Agencies & Anr. vs. The State of

GST Judgements, Gauhati HC

Audit Closure Bars Reopening of Same Issues Under Section 73

By Author / July 23, 2026 / GST Judgements, Gauhati HC

The Hon’ble Gauhati High Court in the case of M/s. Surya Businees Private Limited vs State of Assam & Ors

GST Judgements, Rajasthan HC

Appellate Authority Cannot Pass “Copy-Paste” Orders Without Independent Application of Mind

By Author / July 23, 2026 / GST Judgements, Rajasthan HC

The Hon’ble Rajasthan High Court in the case of M/s Ircon Pb Tollway Limited v. Union of India & Ors.

GST Judgements, Allahabad HC, Supreme Court

Big Relief ITC Cannot Be Denied to a Bona Fide Purchaser Merely Because the Supplier’s Registration Cancelled Retrospectively

By Author / July 22, 2026 / GST Judgements, Allahabad HC, Supreme Court

The Hon’ble Supreme Court in Additional Commissioner Grade 2 & Anr. v. M/s Safecon Lifescience Private Limited [SLP (C) No.