FIRCs need not match Transaction-wise if Periodic remittance is proven and quashes demand, denial of ITC
The Hon’ble Delhi High Court in the case of Transformative Learning Solutions Pvt. Ltd. v. Commissioner, CGST Delhi East & […]
GST Judgements
Limitation Under Section 54 for GST Refund – Time Excluded for Deficiency Memo Processing
The Hon’ble Gujarat High Court in the case of Varidhi Cotspin Private Limited v. Union of India & Ors. [Special
Blocking of Electronic Credit Ledger under Rule 86A Requires Recorded Reasons and Timely Post-Decisional Hearing
The Hon’ble Bombay High Court in the case of Rithwik Projects Private Limited v. Union of India & Ors. [Writ
Doctrine of Proportionality applied to restore GST Registration on the condition of the Taxpayer making complete payment
The Hon’ble Bombay High Court in the case of Azaria Corp LLP v. The Deputy Commissioner of State Tax [Writ
Issuance of pre-show cause consultation is mandatory before issuing show cause notices above ₹50 lakhs
The Hon’ble Bombay High Court in the case of Rochem Separation Systems India Pvt. Ltd. v. Union of India &
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 &
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 &
