Inflationary and Market Forces Not Valid Defence for Non-Passing of GST Rate Reduction Benefits on Hotel Services
The GST Appellate Tribunal Delhi in the case of DGAP vs. Hotel Babylon Inn Pvt. Ltd. [NAPA/35/PB/2025, order dated September […]
GST Judgements
Non-effective portal notices, without a fair hearing or opportunity to reply, violate principles of natural justice
The Hon’ble Delhi High Court in the case of Kurlon Retail Limited v. Sales Tax Officer & Ors. [W.P.(C) 13121/2025,
Claims and dues not included in the resolution plan approved by the NCLT stand extinguished
The GSTAT Delhi in the case of DGAP v. Puma Realtors Pvt Ltd, [NAPA/84/PB/2025, order dated August 26, 2025], held
Extended Limitation Period Under Section 74 of the CGST Act Cannot Be Invoked Without Wilful Suppression
The Hon’ble Karnataka High Court in the case of M/s. NCS Pearson Inc. v. Union of India & Ors. [Writ
SC dismiss SLP against Delhi HC judgment on validity of consolidated SCN for multiple financial years in fraudulent ITC
The Hon’ble Supreme Court in the case of Mathur Polymers v. Union of India & Ors. [SLP (Civil) Diary No.
SC stays further proceedings as SCN under Section 74 finding it prima facie bereft of material particulars beyond mere figures
The Hon’ble Supreme Court in the case of GR Infra Projects Limited Ratlam v. State of Madhya Pradesh & Ors.
Supreme Court upholds GST exemption for renting residential dwelling used as hostel by students
The Hon’ble Supreme Court in the case of The State of Karnataka & Anr. v. Taghar Vasudeva Ambrish & Anr.
ITC Reversal Against Bona Fide Recipient Impermissible Without Prior Proceedings Against Defaulting Supplier
The Hon’ble Kerala High Court in the case of K.V. Joshy & C.K. Paul v. Assistant Commissioner, Central Tax &
Delhi HC warns department on use of Income Tax search material & AI-generated judgments in GST proceedings
The Hon’ble Delhi High Court in the case of J M Jain Prop. Sh Jeetmal Choraria v. Union of India
Leasing of Residential Premises as Hostels: Supreme Court Settles the GST Exemption Debate
I. Legislative and Jurisprudential Background The taxation of rental income from immovable property has undergone a marked evolution from the
