Interest on Delayed Payment of GST Arises by Operation of Law and Cannot be Waived by Courts
The Hon’ble Karnataka High Court in The Commissioner of Central Tax & Ors. v. M/s. Sadguru Infratech Pvt. Ltd. [Writ […]
GST Judgements
Disparity between seigniorage fee paid and supply value declared in GSTR-1 justifies invocation of extended period of limitation under Section 74 of the CGST Act
The Hon’ble Madras High Court in KPR Enterprises v. State Tax Officer [W.P. Nos. 35453, 35458 and 35463 of 2024
Ratification is no substitute for recommendation – Notifications travelling beyond GST Council recommendations are ultra vires
The Hon’ble Madras High Court (Madurai Bench) in M/s. Guru and Co. v. Union of India & Ors. [W.P.(MD) Nos.
Advocates ought to be summoned only in rare and exceptional circumstances
The Hon’ble Delhi High Court in Lalitendra Gulani v. Director General, Directorate of Revenue Intelligence, New Delhi [W.P.(C) No. 10075
Supreme Court to examine whether the six-month time limit for issuance of show cause notice under Section 74(2) of the CGST Act is mandatory or directory
The Hon’ble Supreme Court in M/s. Bengal Cold Rollers Private Limited v. The Assistant Commissioner (ST), Basheerbagh-Nampally-1 Circle & Ors.
Unsigned Assessment Order in Form GST DRC-07 is Invalid as Absence of the Assessing Officer’s Signature is an Incurable Jurisdictional Defect
The Hon’ble Andhra Pradesh High Court in Nominee Works Committee Kalavalla v. Deputy Assistant Commissioner (STII) & Ors. [Writ Petition
SC to examine whether an assessee can be relegated to the appellate remedy, when the challenge is to a binding Circular
The Hon’ble Supreme Court in M/s Jorabat Shillong Expressway Limited v. Union of India & Ors. [Petition(s) for Special Leave
Supreme Court affirms the constitutional validity of Section 16(2)(c) of the CGST Act – No ITC to the recipient unless the supplier actually deposits tax to the Government
The Hon’ble Supreme Court in Bhandari Scrap Traders v. Union of India & Ors. [SLP (C) No. 23931 of 2026
Voluntary Tax Payment Does Not Bar Proceedings Under Section 74 Where Suppression Allegation Remains Uncontested
The Hon’ble Patna High Court in the case of Manju Devi Agarwal v. Central Board of Indirect Taxes and Customs
No Addition under Income Tax Law on Bogus Purchases, Where Sales Are Accepted and Supplies Are Backed by GST Records and Banking Trail
The ITAT, Kolkata Bench in M/s Diach Chemicals & Pigments Pvt. Ltd. v. DCIT, Central Circle 4(2), Kolkata [ITA Nos.
