The Bombay High Court ruled that blocking a GST electronic credit ledger under Rule 86A without stating “reason to believe” and offering a timely post-decisional hearing violates natural justice.
Bombay HC restored a taxpayer’s GST registration using the Doctrine of Proportionality, ruling that permanent cancellation is excessive if the taxpayer has paid all outstanding dues, interest, and late fees.
Bombay HC rules 6% interest under CGST Act payable from 60 days after original refund application, even if initial claim was later allowed on appeal.
Bombay HC rules pre-show cause consultation is mandatory before issuing service tax SCNs above ₹50 lakh; SCNs without it are liable to be quashed.
Gujarat AAAR rules that companies cannot claim GST Input Tax Credit (ITC) on share buyback expenses, as securities are neither goods nor services under GST law.
Punjab and Haryana High Court rules the time spent on a GST rectification application under Section 161 must be excluded from the appeal limitation period under Section 107, setting aside an appeal’s dismissal based on delay.
The Gujarat Appellate Authority for Advance Ruling (GAAAR) rejected the Revenue’s appeal, confirming a manufacturer’s eligibility for Input Tax Credit (ITC) on capital goods.
Supreme Court of India, in Deputy Commissioner St & Ors Vs Wingtech Mobile Communications (India) Pvt. Ltd. & Anr, declined to interfere with a High Court’s order.
Andhra Pradesh HC rules single GST show cause notices or assessment orders covering multiple financial years are impermissible, quashing consolidated demands.
The Court held that refund delays due to system errors cannot deny exporters interest under Section 56 of the GST Act, directing payment within 12 weeks.
