Madras High Court mandates the disposal of a GST rectification application under Section 161 within three months, enforcing the statutory time limit of six months.
Bombay HC rules writ petitions under Article 226 cannot be used to bypass the maximum four-month limitation period for GST appeals under Section 107 of the CGST Act.
Madras HC rules consolidated GST SCN/order covering multiple financial years is impermissible, violating the statutory limitation framework. Orders quashed; new proceedings allowed.
Delhi HC rules GST searches of advocate offices and seizure of client data require strong prima facie evidence and strict judicial safeguards to protect attorney-client privilege.
Gujarat High Court granted bail in a ₹10 crore GST ITC fraud case after the accused spent eight months in custody, citing investigation completion and no flight risk.
Delhi High Court confirms GST Appellate Authority’s full power under Sec. 107(11) to re-adjudicate refund claims, consider new evidence, and prevent inconsistent, piecemeal orders.
Delhi HC rules provisional attachment of bank accounts under GST is unsustainable and must be set aside once the taxpayer files an appeal and makes the mandatory pre-deposit under Section 107(6).
Delhi High Court stops GST authorities from recovering a refund from Ikiraon Technologies Pvt. Ltd. The court’s order protects the company until the GST Appellate Tribunal is operational.
Bombay High Court rules that pending GST proceedings under omitted Rules 89(4B) and 96(10) lapse. Learn why the court held that these rules, without a savings clause, cannot sustain ongoing cases.
The Allahabad High Court has imposed a cost on a GST officer for not following binding judicial precedent. The court’s ruling reinforces the need for authorities to comply with court orders.
