Consolidated SCNs for multiple years are permissible to expose fraudulent ITC
The Hon’ble Delhi High Court in Ambika Traders v. Additional Commissioner, Adjudication, DGGSTI [W.P.(C) 4853/2025 dated July 29, 2025] held […]
GST Judgements
Budgetary Support Scheme is held to be Unit-Specific and not Ownership-Specific
The Hon’ble Supreme Court in Union of India & Ors. v. Zydus Wellness Products Ltd. [SLP (C) Nos. 18008-18009/2025 dated
Assessee precluded from cross-examining officers issuing summons and arrest-memo, when adjudication is based solely on documentary evidence
The Hon’ble Gujarat High Court in Sazid Ali Khan v. Office of Principal Commissioner, Central GST and Central Excise Commissionerate,
No dispute can be raised on Export of Services Contractual Relationship Governs Taxability, and Not Location of Beneficiaries in India
The Hon’ble Supreme Court in the case of Commissioner Of Service Tax-Iii, Mumbai v. M/s Vodafone India Limited [Civil Appeal
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.
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 &
