Bombay High Court admits challenge to Section 16(2)(c) of CGST Act on supplier tax default, granting conditional stay amid conflicting High Court rulings on ITC validity.
Calcutta High Court ruled that GST registration cannot be cancelled retrospectively if the show cause notice lacks clear allegations or retrospective proposal.
Andhra Pradesh High Court held that recovery or bank account attachment is impermissible after 10% pre-deposit under Section 107 of the GST Act.
Supreme Court held that only up to three adjournments may be granted under GST law and denial beyond this does not violate natural justice principles.
Calcutta HC dismisses a writ against a GST goods detention and penalty order, directing the taxpayer to use the statutory appellate remedy due to disputed facts and discrepancies in the driver’s statement.
Sikkim HC rules that refund of unutilised ITC upon business closure is not permissible under the CGST Act, as Section 54 limits refunds to zero-rated supplies and inverted duty structure only.
Bombay HC rejects a writ against a GST order, ruling that quoting an incorrect section in the SCN is an arguable error for the appellate authority, not a ground to bypass statutory remedy.
Rajasthan HC rules bilateral contracts with a foreign entity are ‘export of services,’ not ‘intermediary’ under GST, entitling the Indian supplier to an IGST refund.
The Delhi High Court mandates refund with statutory interest when a taxpayer’s GST refund is wrongly adjusted against an outstanding liability that was subsequently cancelled.
MP High Court rules an Advance Ruling (AAR) against one GSTIN holder cannot bind an independent business, even under the same brand, citing Section 103 of the CGST Act.
