The dispute involved ITC denial due to mismatch between GSTR-3B and GSTR-2A. The Court quashed the orders and held that authorities must apply Circular 183 and re-decide the case.
The Delhi High Court held that the SVLDR Scheme cannot be invoked for a show cause notice issued after 30 June 2019. Even if the notice arises from the same dispute, eligibility depends strictly on the statutory cut-off date.
The Court annulled a GST adjudication after finding that no proper personal hearing was granted, directing fresh proceedings with due notice and opportunity.
The High Court refused to interfere in a penalty order involving alleged fake invoices, holding that such disputes must be examined in appeal. The key takeaway is that writ jurisdiction will not be exercised where complex factual issues and alternate remedies exist.
SC dismissed the Revenue’s challenge and affirmed that Common Area Maintenance charges are service-related payments, not rent, and attract TDS under Section 194C.
The dispute concerned service tax liability proposed in an SCN. The Court held that extraordinary jurisdiction cannot be invoked at this stage and directed the petitioner to pursue adjudication remedies.
Allahabad High Court granted bail to an accused in a ₹40 crore GST evasion case, citing documentary evidence, absence of criminal history, and procedural delays in trial as key factors.
The High Court held that GST rules omitted without a saving clause cannot support pending refund denials. All non-final proceedings based on the deleted rules were declared lapsed, entitling taxpayers to refunds.
High Court ruled that software consultancy services provided to a foreign parent on a principal-to-principal basis qualify as export of services. Refund rejection treating them as intermediary services was set aside.
The High Court held that reassessment notices issued after excluding periods mandated by Supreme Court rulings were time-barred, rendering subsequent proceedings invalid
