High Courts direct timely resolution of GST registration cancellation SCNs & rectification applications, protecting business rights from prolonged suspensions.
Sikkim High Court rules unutilized ITC can be refunded on business discontinuation. No express prohibition in CGST Act, allowing claim despite specific Section 54(3) scenarios.
Delhi High Court rules writ petition not maintainable if rectification application is pending. Directs personal hearing for rectification under CGST Act Section 161.
Delhi High Court quashes tax demand order for non-consideration of reply and lack of hearing. Future orders contingent on Supreme Court’s decision on notification validity.
The Madhya Pradesh High Court ruled that physical verification of business premises for GST purposes must occur in the presence of the concerned person and requires proper witness documentation.
Gujarat High Court clarifies ITC reversal rules: Fresh demands invalid if already reversed, even late. Focus on interest/penalties, not double payment.
Gujarat High Court suspends 160% Compensation Cess on export-bound tobacco, urging GST Council to review exemption aligning with existing GST export norms.
Delhi High Court rules manufacturer discounts to retailers are not prima facie consideration for services, staying a ₹9.85 Cr GST demand on Vardhman Electronics.
Allahabad High Court upholds penalty, affirming that a valid e-way bill is mandatory for goods movement post-April 2018 amendment to UPGST Rules.
J&K High Court ruled partial refund rejection under Budgetary Support Scheme invalid for lacking reasons, emphasizing adherence to notification guidelines.
