No bar on transfer of Inter-state ITC upon amalgamation of the Company
A writ petition was filed challenging the denial of inter-state transfer of unutilized Input Tax Credit (ITC) pursuant to an […]
GST Judgements
The GST Act doesn’t allow seizure of cash under Section 67
A writ petition was filed challenging the legality of the two seizure orders, through which the GST authorities seized approximately
No Recovery on mismatch of GSTR-1 & 3B, as Self-Assessed Tax under Section 75(12) of the CGST Act
The Hon’ble Gauhati High Court (Kohima Bench) in M/s ITI Ltd. v. Union of India & Ors. [WP(C)/150/2024 dated March
Does claiming depreciation on a portion of the tax component bar under the GST law
The Hon’ble Kerala High Court, in the case of M/s South Indian Bank Ltd. v. Joint Director, Directorate General of
SC: Pre-Deposit Cannot Be Weaponised Against a Taxpayer Denied Fair Adjudication
The Hon’ble Supreme Court of India in M/s Simla Gomti Pan Products Pvt. Ltd. v. Commissioner of State Tax, U.P.
GST Registration Restoration Cannot Be Denied Once Dues Are Cleared
The Hon’ble Bombay High Court in the case of Kishore Nichani v. Union of India & Ors. [Writ Petition no
Section 75(12) Can Be Invoked Only for Admitted Self-Assessed Return Liabilities
The Hon’ble Andhra Pradesh High Court in the case of M/s. Sona Enterprises v. Assistant Commissioner of Central Tax &
Failure of Chartered Accountant to Communicate Show Cause Notice Is Not a Ground for Equitable Interference Against Ex-Parte GST Demand Orders
The Hon’ble Delhi High Court in the case of M/s Fone Zone NXT v. Commissioner of DGST & Anr. [W.P.(C)
SC: Prolonged Pre-Trial Custody and Likely Delay in Trial Justify Grant of Bail Even in Serious Fake-ITC Allegations
The Hon’ble Supreme Court of India in the case of Amit Mehra v. Union of India [Special Leave to Appeal
Interim stay on SCN as determination of Delhi Jal Board’s status as “local authority” impacts GST rate on works contracts
The Hon’ble Delhi High Court in the case of SSP Private Limited v. Joint Director Directorate General of Goods and
