Any restrictive amendment for filling refund claim to be applied prospectively and cannot curtail vested rights
The Hon’ble Delhi High Court in the case of Kanika Exports v. Union of India & Ors. along with M/s […]
GST Judgements
Uploading of SCN under ‘Additional Notices’ tab without effective service vitiates proper service and adjudication proceedings
The Hon’ble Delhi High Court in the case of NHD Motors v. The Government of NCT of Delhi & Anr
Penalty Order Without SCN Violates Natural Justice, Liable to be Quashed
The Hon’ble Punjab & Haryana High Court in the case of Ankur Kampani vs. Union of India & Ors. [CWP
Direction Of 7 Days Prior Notice Before Coercive Action Under the CGST Act Does Not Amount To Blanket Anticipatory Bail Protection
The Hon’ble Delhi High Court in Directorate General of GST Intelligence v. Girish Sachdeva [CRL.M.C. 2300/2021 dated June 05, 2026]
Non-Consideration of Assessee’s Reply on Delay in Filing Appeal is an Error Apparent on the Face of Record
The Hon’ble Orissa High Court in the case of M/s Mahesh Value Products Pvt. Ltd. v. Chief Commissioner of CT
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
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
