Delhi HC directs re-credit of ITC to taxpayer’s ledger, ruling technical limitations of the GST portal cannot deny statutory entitlement under CGST Act.
HC rules assessment under UPGST Act unsustainable if personal hearing is denied, even when written reply opportunity was provided to taxpayer.
The Supreme Court stayed an AP High Court judgment that set aside GST assessment orders and notices lacking the mandatory Document Identification Number (DIN).
Delhi High Court quashes stamp duty demand, ruling that GST and water charges cannot be included in lease rent for stamp duty on residential property leases.
Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport Services, overriding the exclusion in Cargo Handling Service.
GSTAT ruled 18% interest on GST anti-profiteering amounts applies prospectively from April 1, 2020, upholding that it cannot be imposed for profiteering prior to amendment date.
Delhi HC rules increasing product quantity or base price instead of reducing MRP after a GST rate cut violates Section 171 of the CGST Act, confirming it as profiteering.
J&K HC rules CGST/SGST officer cross-empowerment under Section 6 is automatic, enabling intelligence-based enforcement regardless of taxpayer assignment for compliance.
Andhra Pradesh High Court rules GST’s two-year limitation under Section 54 does not apply to refunds for tax mistakenly paid on exempt services, citing Article 265.
Delhi HC validates GST searches under Section 67 if ‘reason to believe’ is documented, but mandates strict privacy safeguards for electronic data and CCTV.
