Karnataka High Court ruled that blocking an Electronic Credit Ledger (ECrL) requires a pre-decisional hearing, emphasizing natural justice principles and objective reasons.
Telangana AAAR ruled ITC on inputs used in finished goods destroyed by fire must be reversed, citing Section 17(5)(h) of the CGST Act.
Gauhati High Court sets aside summary SCN and assessment order, ruling proper notices and detailed orders are mandatory under Section 73 of the CGST Act.
GST Order Quashed: Allahabad High Court mandates personal hearing for adverse Section 73 CGST Act orders, reinforcing assessee rights.
Chhattisgarh High Court rules writ petition not entertainable without exhausting statutory appeal under CGST Act Section 107.
Patna High Court upheld ITC blocking under Rule 86A due to a non-existent supplier, deeming it an interim measure. The court noted the availability of a review remedy under guidelines.
Supreme Court dismisses appeal, affirming ITC refund claims for inverted duty structure prior to July 18, 2022, cannot be denied based on filing date.
Calcutta High Court directs reconsideration of GST refund for a closed business, stating credit to bank account, not electronic ledger, is appropriate.
The Jharkhand High Court quashed GST notices to Sri Ram Stone Works, ruling Section 61 of the CGST Act is for return scrutiny, not for comparing transaction values with market prices to allege undervaluation.
Orissa High Court rules GST registration cannot be cancelled without proper evidence verification. Jay Jagannath Filling Station’s cancellation set aside.
