No GST on corporate guarantees without consideration, when recipient is eligible for full ITC
The Hon’ble Madras High Court in the case of Amman Try Trading Company Private Limited v. State Tax Officer – […]
GST Judgements
State-fixed Cinema ticket caps do not absolve it of liability for not passing on GST rate reduction benefits to consumers
The GST Appellate Tribunal Delhi in the case of DGAP v. Mallikarjuna Cinema Hall, 70MM Hyderabad [NAPA/3/PB/2025, order dated September
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
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 &
