Blocking of ITC under Rule 86A without recording ‘reasons to believe’ and objective evidence is legally unsustainable
The Hon’ble Patna High Court in Graphic Trades Pvt. Ltd. v. State of Bihar and Ors. [C.W.J.C. No. 4506 of […]
GST Judgements
Writ petition is not maintainable unless the statutory remedy to appeal has been exhausted
The Hon’ble Chhattisgarh High Court in Mayasheel Retail India Ltd. v. State of Chhattisgarh [Writ Petition No. 84 of 2024
Refund should not be credited to the Electronic Credit Ledger of a taxpayer whose business is no longer operational
The Hon’ble Calcutta High Court in Edelweiss Rural & Corporate Services Limited & Anr. v. The Deputy Commissioner of Revenue,
Notice cannot be issued comparing particulars at which Assessee has sold its goods with that of prevalent market price
The Hon’ble Jharkhand High Court in the case of Sri Ram Stone Works v. State of Jharkhand, [W.P. (T) Nos.
GST Registration cannot be cancelled without proper verification of the supporting evidence
The Hon’ble Orissa High Court in M/s. Jay Jagannath Filling Station v. Commissioner of Sales Tax (CT & GST) and
Appellate Authority had no power to condone delay after expiry of one month beyond prescribed period of limitation
The Hon’ble Rajasthan High Court in Consultancy Services (P.) Ltd. v. Deputy Commissioner [D.B. Civil Writ Petition No. 2957 of
Neither AAR nor AAAR have jurisdiction to decide on the taxability under the Finance Act, 1994
The Telangana AAAR, in the case of Maddi Seetha Devi, In re [Order-in-Appeal No. AAAR/03 of 2025 dated February 20, 2025],
Legal heir not liable for deceased’s GST dues in absence of business continuity
The Hon’ble Jharkhand High Court in Rishi Shangari v. Union of India [W.P.(T) No. 523 of 2023 dated April 15,
Kerala High Court Declares GST Levy on Club/Association Supplies to Members Unconstitutional
In a landmark judgment, the Kerala High Court has declared unconstitutional the provisions of the Central Goods and Services Tax
ITC cannot be denied due to wrong address and GSTN on invoices
The Hon’ble Delhi High Court in the case of B Braun Medical India (P.) Ltd. v. Union of India [W.P.(C)
