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.
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.
