The Delhi High Court ruled that serving GST orders via email is valid, and consolidated SCNs for multiple years are permissible in fraud cases.
The Supreme Court of India upholds the validity of consolidated GST Show Cause Notices (SCNs) for multiple financial years in fraudulent ITC claims.
Provident Housing Ltd. vs Union of India: Bombay HC rules GST on JDA arises at convey-ance, not agreement signing. Court orders ₹7 Cr refund to developer.
The Madras High Court ruled a writ petition against a GST show-cause notice was premature, instructing the company to first reply to the SCN.
Bombay High Court ruled that a manufacturer can claim a refund of compensation cess on raw materials used for goods that are later exported.
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.