Delhi High Court recently ruled that GST departments can’t search an advocate’s office or seize documents without evidence of personal involvement in a client’s wrongdoing.
Punjab & Haryana HC rules ITC cannot be blocked beyond 10% of tax demand at interim stage. Refers to K.J. International and divergent High Court views.
SC rules tax officer must pass reasoned order under Section 129(3) even after payment, ensuring appeal rights are preserved in GST detention cases.
Gujarat High Court rules that interest on self-assessed GST under Section 50(1) cannot be recovered under Section 79 without prior issuance of Form GST DRC-01D intimation.
Gujarat High Court mandates ITC reversal under Section 16(2)(c) if the supplier fails to pay output tax and the recipient lacks proof of genuine goods receipt.
The Supreme Court of India upholds a Delhi High Court decision, confirming that GST is not leviable on license fees collected by Electricity Regulatory Commissions.
Delhi High Court rules a show cause notice for non-filing of GST returns is not valid after registration is cancelled, aligning with the date of business closure.
The Delhi High Court confirmed that a defendant’s right to file a written statement is forfeited after 120 days. It upheld a decree for the recovery of an advance payment in a supply dispute, citing the absolute nature of CPC timelines.
The Supreme Court of India dismissed a challenge to the retrospective application of an amended GST Rule 89(5) for Inverted Duty Structure (IDS) refunds, affirming a Gujarat High Court judgment.
Bombay High Court criticises UIDAI, banks, and tax authorities over five-year delay in addressing Aadhaar-PAN identity fraud against a Mumbai trader.
