Issuance of notice in DRC-01D for recovery of interest mandatory, prior to recovery under Section 79 of the CGST Act
The Hon’ble Gujarat High Court in the case of Reliance Formulation Private Limited vs Assistant Commissioner of State Tax & […]
GST Judgements
Recipient to reverse ITC, for supplier’s failure to remit tax and absence of supporting documentation
The Hon’ble Gujarat High Court in R V Enterprises & Anr v. State of Gujarat & Ors [R/Special Civil Application
SC dismisses SLP against Delhi HC ruling that GST is not leviable on license fees collected by Electricity Regulatory Commissions
The Hon’ble Supreme Court in Additional Director Directorate General of GST Intelligence & Anr v. Central Electricity Regulatory Commission [Special
SCN not tenable for non-filing of returns subsequent to date of cancellation of provisional registration
The Hon’ble Delhi High Court in Kamal Kindra v. Commissioner of State Tax & Ors. [W.P.(C) 9237/2025 & CM APPL.
SC dismisses Revenue’s SLP, allowing retrospective application of amended Rule 89(5) for IDS refund
The Hon’ble Supreme Court in the case of Union of India & Ors. v. Tirth Agro Technology Pvt. Ltd. &
Delhi HC Upholds Civil Suit Decree for Recovery of Advance Payment in Supply Dispute
The Delhi High Court, in the case of GS Marbles v. Shree Granites [RFA(COMM) 83/2023 & CM Nos. 22970/2023, 22971/2023
Bombay HC directs deletion of GST registration obtained using impersonated Aadhaar and PAN
The Hon’ble Bombay High Court in Vilas Prabhakar Lad v. UIDAI & Ors. [WRIT PETITION NO. 3586 OF 2021 dated
Refund of Service Tax on Ocean Freight stayed pending SC’ decision on ocean freight levy’s validity
The Hon’ble Supreme Court in the case of Commissioner of Central Excise & Service Tax Ahmedabad v. Adani Power Mundra
Section 74 proceedings held unsustainable due to mechanical approach despite taxpayer furnishing CA certificate
The Hon’ble Madras High Court in the case of JIT Auto Comp v. Assistant Commissioner [W.P. No. 16474 of 2024
SCN covering multiple financial years frustrates the limitation period in GST Law
The Hon’ble Madras High Court in the case of R A and Co v. The Additional Commissioner of Central Taxes,
