Delhi High Court’s ruling on GST refund for accumulated ITC due to different tax rates on inward supplies, highlighting key legal nuances and implications.
Supreme Court notice on Mrityunjay Kumar’s challenge to CGST Act Section 16(4). Analysis of case implications and next hearing details.
Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the absence of an option for revising GST returns on the portal.
Explore the Patna High Court ruling in Nav Nirman Construction vs. Union of India, emphasizing that the Appellate Authority cannot dismiss an appeal for non-prosecution.
Explore Delhi High Court’s landmark decision in Lovelesh Singhal v. Commissioner, granting a GST refund due to coercion during search proceedings. Get insights on the judgment and its implications.
Explore the Delhi High Court’s directive in Sulender Shah vs. Additional Commissioner CGST, emphasizing the electronic issuance of summary for CGST notice under Rule 142(1).
Explore Bombay High Court’s groundbreaking decision allowing clubbing of ITC for refund under Rule 89(4) of CGST Rules, as per Circular 135/05/2020-GST.
Explore the Delhi High Court judgment on refund applications, clarifying Rule 89(2) compliance. Learn how deficiencies may not apply if conditions are fulfilled.
Explore the Madras High Court’s ruling upholding a taxpayer’s right to a refund under the Inverted Duty Structure when input tax is erroneously charged by the supplier at a higher rate. Understand the legal perspective, implications, and the significance of this precedent
Kerala High Court, in Chukkath Krishnan Praveen vs State of Kerala, allows rectification in GSTR-3B when Input Tax Credit (ITC) is erroneously accounted as Integrated Goods and Services Tax (IGST) credit instead of Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) credit. Explore the details of the judgment and its implications.
