AP High Court rules GST refund claims on ocean freight valid beyond 2-year limit, citing Mohit Minerals case’s retrospective effect.
Karnataka HC rules no GST on unregistered landlord if developer already paid tax under JDA. Avoids double taxation and confirms no interest under Section 50.
The Rajasthan High Court has stayed a DGGI show cause notice, questioning the constitutional validity of delegating ‘Proper Officer’ powers. The case, tagged with a similar pending matter, challenges the GST enforcement structure.
The GSTAT has ruled against cosmetics distributor Raj & Co. for not passing on GST rate reductions to consumers, imposing a fine and interest. This case reinforces the legal precedent for anti-profiteering accountability in the supply chain.
Investigation findings are not binding on GST adjudicating authority, and to be decided through proper adjudication: Madhya Pradesh High Court
The Supreme Court upheld the Bombay High Court’s decision to set aside penalties against Ganesh Benzoplast, affirming that no breach occurred in its bonded warehouse.
The Supreme Court ruled that GST provisional attachments lapse after one year and can’t be reissued on the same grounds, upholding statutory limits over executive action.
The Supreme Court of India rules that financial hardship is not a valid ground to waive or reduce the mandatory pre-deposit for filing an appeal.
Madras High Court quashes orders disallowing Input Tax Credit (ITC) for FY 2017-2021, citing the new Section 16(5) of the CGST Act.
The Supreme Court of India dismisses a company’s appeal for failing to deposit the mandatory 20% of the disputed tax under the Odisha Entry Tax Act.
