Supreme Court stays retrospective GST penalty under Section 122(1A) and to examine its applicability to non-taxable persons
The Hon’ble Supreme Court in Mukesh Kumar Garg v. Union of India & Ors [SLP(C) No. 18178/2025, order dated August […]
Supreme Court
No power to adjudicate ITC eligibility during refund proceedings
The Supreme Court in the case of Special Commissioner, Zone 11 & Ors. v. Hybon Technologies Private Limited [SLP Diary
Services provided by Indian Entity to foreign universities for student admissions, under direct contract and consideration, are not “intermediary” supplies
The Hon’ble Supreme Court in the case of The Union of India & Ors V. KC Overseas Education Pvt Ltd
Telecommunication towers are movable property and not immovable, thus input tax credit on same cannot be denied u/s 17(5) of the CGST Act on ground of immovability
The Hon’ble Supreme Court of India in the case of Commissioner, CGST Appeal-1, Delhi & Ors. v. M/S Bharti Airtel
GST Dept to return seized cash, jewellery, etc. during search – SC Dismisses Review Petition filed by Revenue
The Hon’ble Supreme Court, in the case of Commissioner of CGST v. Deepak Khandelwal [SPECIAL LEAVE PETITION NO. 18536 OF
Supreme Court Quashes Tax Prosecution, Fines Income Tax Department ₹2 Lakh for Ignoring CBDT Circulars
The Supreme Court has quashed prosecution proceedings against an assessee and imposed a ₹2 lakh cost on the Income Tax
Provisional attachment in GST ceases after one year and re-issuance is ultra vires on same grounds
The Hon’ble Supreme Court in the case of Kesari Nandan Mobile v. Office of Assistant Commissioner of State Tax (2),
Redemption fine and penalty was set aside when there was no breach of licence conditions for bonded warehousing
The Hon’ble Supreme Court in Commissioner of Customs, Nhava Sheva-I v. Ganesh Benzoplast Limited [SLP (Civil) Diary No. 17367/2025, order
Pre-Deposit is must, to file appeal and cannot be frustrated for Assessee’s financial hardship
The Hon’ble Supreme Court in Altafhusen Mayuddin Khatri v. Union of India & Anr. [SLP (Civil) Diary No. 12185 of
Mandatory pre-deposit — Appeal dismissed for non-compliance
The Hon’ble Supreme Court in M/s. Triveni Engineers v. Assessing Authority, CT and GST Circle, Barbil & Ors. [Special Leave
