The Supreme Court dismissed an SLP, affirming the Delhi HC’s decision that an Electronic Credit Ledger (ECL) with a negative balance cannot be blocked under Rule 86A of the CGST Rules.
Allahabad High Court quashed a Section 74 SCN derived from a Section 73 SCN, ruling it lacked jurisdiction without specific allegations of fraud or misstatement.
The Rajasthan High Court expunged observations made by the AAAR regarding Input Tax Credit, as the issue was outside the original AAR application.
The Himachal Pradesh High Court ruled that Input Tax Credit reversal made under protest is not an admission of liability, quashing an order for interest and penalty.
Gujarat High Court dismisses writ petition in fake invoicing and circular trading case, directing petitioner to utilize the appellate remedy under Section 107 of the CGST Act for factual disputes.
Patna High Court rules mere GST portal upload of SCN is insufficient for valid service under Section 169 of the BGST Act, leading to ex parte order being set aside.
CESTAT Delhi confirms 12% IGST on imported lithium-ion batteries for mobile phone manufacturing, rejecting higher demands from customs authorities.
Madras High Court rules Tamil Nadu Housing Board cannot demand extra 5% GST from flat allottees when the advertised price was “inclusive of GST,” upholding contractual promise and consumer protection.
Delhi High Court denies writ petition in significant IGST refund fraud case, directing petitioner to statutory appeal due to serious allegations and unavailed hearing opportunities.
Calcutta High Court rules mandatory pre-deposit under Section 107(6) of CGST Act is essential for appeal, even in cases of financial hardship. No discretion for waiver.
