Composite Assessment or Show Cause Notices for Multiple Years under the GST Act Are Impermissible
The Hon’ble Andhra Pradesh High Court in the case of S J Constructions v. The Assistant Commissioner and Others [W.P. […]
GST Judgements
Amount debited to Electronic Cash Ledger is equivalent to Government deposit and GST DRC-03 not mandatory
The Hon’ble Gujarat High Court in the case of Superintendent AE v. Virbhadrasinh Pratapsinh Chauhan Anr. [R. Criminal Misc. Application
No pre-decisional hearing is required before provisional attachment, however, attachment invalid if proceedings are not initiated as per GST Act
The Hon’ble Karnataka High Court in the case of The Principal Commissioner of Central Tax & Anr. v. Narasimhan Engineering
Section 74 of the CGST can be invoked only upon clear demonstration of fraud, wilful misstatement, or suppression of facts with intent to evade tax
The Hon’ble Allahabad High Court in the case of Safecon Lifescience Private Limited v. Additional Commissioner Grade 2 and Another
Appellate Authority can re-examine all aspects of the case, including evidence and submissions, and cannot remand the matter to the original authority
The Hon’ble Delhi High Court in the case of Sonu Monu Telecom Pvt. Ltd. v. Union of India [W.P.(C) 2926/2025,
SC dismisses Revenue’s SLP against Allahabad HC judgment affirming no penalty order u/s 130 of the CGST Act for stock discrepancies found during surveys
The Hon’ble Supreme Court in the case of Additional Commissioner Grade-2 & Another v. Dayal Product [Special Leave Petition (Civil)
Bombay High Court admits the constitutional challenge to Section 16(2)(c) of CGST i.e. default in payment of taxes by Supplier
The Hon’ble Bombay High Court in the case of Christie’s India Private Limited v. Union of India & Ors. [Writ
Retrospective GST registration cancellation without express proposal in show cause notice and without specific particulars is arbitrary and void
The Hon’ble Calcutta High Court in the case of Nikita Agarwal v. The Assistant Commissioner of Revenue Commercial Taxes and
No attachment of bank account after statutory pre-deposit of 10% of the disputed tax demand under Section 107 of the GST Act
The Hon’ble Andhra Pradesh High Court in the case of Wingtech Mobile Communications India Pvt. Ltd. v. Deputy Commissioner &
Supreme Court upholds maximum of three adjournments may be granted but does not mandate granting all three
The Hon’ble Supreme Court of India in the case of MHJ Metaltechs Pvt. Ltd. v. Central Goods and Services Tax,
