No ITC be denied solely for absence of lorry receipts and e-way bills where supplier was registered and tax stood discharged
The Hon’ble Madras High Court in M/s. Akal Trade Links v. The Assistant Commissioner (ST) [W.P. No. 20601 of 2023 […]
GST Judgements
Partners Personally Liable to Penalty u/s 122(1A) of the CGST Act Even for Pre-2021 Transactions
The Hon’ble Gauhati High Court in Mayank Bansal v. Union of India & Ors. [WP(C) No. 24 of 2026 dated
Recovery is Valid post adjudication, Without Prior Notice to Dealer
The Hon’ble Andhra Pradesh High Court in the case of V.V.S. Enterprises vs. State of Andhra Pradesh & Ors. [Writ
Recovery from Legal Heir without Prior Adjudication and Notice is Jurisdictionally Invalid
The Hon’ble Bombay High Court in the case of Navin Vishwanathan Prop. of M/s. Oriental Facility vs. State of Maharashtra
ITC on import of goods and SEZ procurements cannot be denied for FY 2018-19 as GSTR 2A did not capture Import data during impugned period
The Hon’ble Karnataka High Court in Biocon Limited v. State of Karnataka [Writ Petition No. 11918 of 2024 dated April
Denial of Cross-Examination Does Not Vitiate GST Proceedings, Where Allegation of Fraudulent ITC Can Be Rebutted Through Documentary Evidence
The Hon’ble Madras High Court in M/s Noordeen Enterprises v. Additional Commissioner of GST and Central Excise [W.P. Nos. 20547,
Prior to April, 2025, when ISD Registration Not Mandatory under GST – Kerala HC Upholds Branch-Office ITC Claim on Invoice Issued in the Name of Corporate Office
The Hon’ble Kerala High Court in Intertek India Pvt. Ltd. v. Assistant Commissioner of Central Taxes and Central Excise [WP(C)
Ex-parte assessment order passed without granting sufficient time to reply to SCN is liable to be quashed
The Hon’ble Karnataka High Court in M/s Leadingly Trading LLP v. Deputy Commissioner of Commercial Taxes [Writ Petition No. 14238
GST Exemption on Healthcare Services Available Even When Rendered Through Another Hospital Under Revenue-Sharing Arrangement
The Hon’ble Karnataka High Court in Healthcare Global Enterprises Ltd. v. Assistant Commissioner of Commercial Taxes [Writ Petition No. 22236
Mandatory 30-day Notice in FORM GST REG-31 Required Before Cancelling GST Registration for Bank Account Default
The Hon’ble Gauhati High Court in Huma Power & Tower Pvt. Ltd. v. State of Assam [Writ Petition (C) No.
