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.
The Rajasthan High Court has ruled that a GST circular restricting ITC refunds for inverted duty structure claims filed after July 18, 2022, is illegal and discriminatory.
The Madras High Court ruled that the limitation period for a GST appeal begins only when an order is effectively communicated, not from a simple portal upload.
Karnataka High Court rules in favor of JSW Steel, stating the denial of a cross-examination opportunity for third-party witnesses in a GST adjudication violates natural justice principles.
Delhi HC sets aside the rejection of an exporter’s GST refund, ruling the department’s reasoning was flawed as the LUT was filed before exports.
Calcutta High Court quashed a GST penalty under Section 129, ruling the tax authority relied solely on an unverified supplier statement without proving intent to evade tax.
