The Calcutta High Court ruled that taxpayers cannot be prejudiced by inadequate information in GST refund deficiency memos, allowing re-filing of applications.
The Kerala High Court ruled that GST rectification power under Section 161 isn’t limited to taxpayer requests. Officers can initiate rectification suo motu for errors apparent on record, even if the taxpayer’s formal application is delayed.
The Calcutta High Court set aside orders against Kamdhenu Udyog P Ltd., ruling that a technical error in ITC reversal forms should not override substantive compliance. The company had voluntarily reversed wrongly availed Input Tax Credit.
The Jharkhand High Court ruled in favor of R.K. Transport, ordering a defaulting supplier to pay costs and directing GST authorities to act on unremitted taxes that blocked the buyer’s input tax credit, upholding taxpayer rights.
Gauhati High Court rejected Jitu Enterprises’ request for 48 GST installments, citing statutory limits. The firm can reapply for 24 installments.
Allahabad High Court rules GST registration cancellation invalid if grounds in final order differ from the show cause notice, emphasizing natural justice and due process.
Delhi High Court rules on DMRC’s GST refund, clarifying the “relevant date” for limitation based on a conciliation agreement, setting aside rejection orders.
Delhi High Court directs release of GST refund with interest, affirming Appellate Authority’s order, cautioning taxpayers about potential interest if order is reversed later.
Patna High Court directs GST authorities to allow rectification of GSTR-3B return to align with GSTR-1, citing inadvertent clerical error and judicial precedents.
Jharkhand High Court sets aside GST scrutiny notices issued under Section 61 based on sales below market price, clarifying limits of tax officer powers.
