Rajasthan High Court dismisses writ against assessment orders as statutory appeal was filed beyond limitation period. Appellate authority power limited.
Delhi High Court rules authorities must conclude tax adjudication promptly. Supreme Court issues notice on challenge to this decision on delayed proceedings.
Telangana AAAR rules it lacks jurisdiction over Service Tax under Finance Act 1994 and cannot entertain new grounds raised for the first time in appeal.
Jharkhand High Court rules legal heir not liable for deceased’s GST dues without proof of business continuity, especially with a fresh registration.
Detailed clarifications on GST Amnesty Scheme under Section 128A and Rule 164 of CGST Rules, covering waivers, application processes, and payment timelines.
Delhi High Court sets aside ITC denial due to incorrect GSTN on invoices, ruling in favor of B Braun Medical India Pvt. Ltd. in a dispute with tax authorities.
Bombay HC ruled that an SCN cannot be issued without considering the reply to a pre-consultation notice, emphasizing procedural fairness in GST adjudication.
Karnataka High Court rules writ petitions cannot challenge tax intimations issued under Section 73(5) of CGST Act before a show cause notice is issued.
Madras High Court rules IGST refund cannot be denied for exports qualifying as zero-rated supply, even when higher duty drawback rates are claimed.
Madras HC rules failure to register under GST law constitutes deliberate tax evasion. Case highlights tax liability, penalties, and compliance with GST norms.
