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.
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.
