Delhi High Court rules that the EOW is the correct agency to investigate GSTIN misuse and impersonation, not merely forward complaints to GST authorities.
Delhi High Court rules on GST: delayed DRC-07 upload doesn’t void orders, email service is valid, and consolidated SCNs for fraud cases are permitted.
A summary of new rules for businesses regarding GST rate changes. Learn about mandatory MRP revisions, compliance, and legal obligations after GST 2.0.
Orissa High Court stays GST demand on ISD credit distribution, cites Karnataka HC precedent, examines constitutionality of Section 21 CGST Act.
Supreme Court stays recovery of GST penalty under Section 122(1A), examines applicability to non-taxable persons and retrospective enforcement.
The Gujarat High Court ruled that tax authorities cannot use Section 74 for extended recovery without proving fraud, if Section 73 time limits have passed.
The Delhi High Court ruled that a GST refund approved by an appellate authority cannot be withheld solely based on the Commissioner’s opinion without an actual pending appeal.
The Supreme Court affirmed that GST authorities cannot determine the eligibility of Input Tax Credit during refund proceedings, upholding a Delhi High Court ruling.
The Supreme Court affirmed that services provided by Indian entities to foreign universities for student admissions are considered “export of services” and are eligible for an IGST refund.
Delhi High Court directs GST department to process registration cancellation requests within four weeks, preventing indefinite delays for closed businesses.
