Interest is payable at 6% if refund is not granted within 60 days from the date of the original refund application
The Hon’ble Bombay High Court in the case of Altisource Business Solutions India Pvt. Ltd. v. Union of India & […]
GST Judgements
Time spent pursuing a rectification application under Section 161 of the CGST Act, is excluded while computing the limitation period for filing appeal
The Hon’ble Punjab & Haryana High Court in Arvind Fashion Limited v. State of Haryana & Ors.[CWP 16286-2025, order dated
ITC Admissible on Capital Goods Installed Outside Factory Premises
The Gujarat AAAR In the matter of Elixir Industries Private Limited [Advance Ruling Appeal No. GUJ/GAAAR/APPEAL/2025/16, order dated September 22,
No attachment of bank account/ restraining funds of taxpayers after 10% pre-deposit payment for appeal filed
The Hon’ble Supreme Court in the case of Deputy Commissioner ST & Ors. v. Wingtech Mobile Communications India Pvt. Ltd.
Statutory interest under Section 56 GST Act is mandatorily payable on undisputed refund delayed beyond 60 days
The Hon’ble Gujarat High Court in the case of Vineet Polyfab Pvt. Ltd. & Anr. v. Union of India &
Composite Assessment or Show Cause Notices for Multiple Years under the GST Act Are Impermissible
The Hon’ble Andhra Pradesh High Court in the case of S J Constructions v. The Assistant Commissioner and Others [W.P.
Amount debited to Electronic Cash Ledger is equivalent to Government deposit and GST DRC-03 not mandatory
The Hon’ble Gujarat High Court in the case of Superintendent AE v. Virbhadrasinh Pratapsinh Chauhan Anr. [R. Criminal Misc. Application
No pre-decisional hearing is required before provisional attachment, however, attachment invalid if proceedings are not initiated as per GST Act
The Hon’ble Karnataka High Court in the case of The Principal Commissioner of Central Tax & Anr. v. Narasimhan Engineering
Section 74 of the CGST can be invoked only upon clear demonstration of fraud, wilful misstatement, or suppression of facts with intent to evade tax
The Hon’ble Allahabad High Court in the case of Safecon Lifescience Private Limited v. Additional Commissioner Grade 2 and Another
Appellate Authority can re-examine all aspects of the case, including evidence and submissions, and cannot remand the matter to the original authority
The Hon’ble Delhi High Court in the case of Sonu Monu Telecom Pvt. Ltd. v. Union of India [W.P.(C) 2926/2025,
