GTL Infrastructure Limited Vs State of Jharkhand (Jharkhand High Court) Based on the Jharkhand High Court’s judgment in the case of M/s. GTL Infrastructure Limited Versus The State of Jharkhand, the refund of a statutory pre-deposit is a vested right of the assessee and cannot be denied by invoking the limitation period under Section 54 […]
The Andhra Pradesh High Court ruled that a best judgment assessment is deemed withdrawn when the taxpayer files returns, and any recovery based on the withdrawn order is illegal.
The Patna High Court ruled that the limitation period for GST refund claims under Section 77 begins from the date of paying the correct tax, not the original payment.
The Madras High Court ruled that funds in an electronic cash ledger are considered tax payments, reinforcing the IBC’s primacy in liquidation cases.
A review of India’s economy in mid-2025, covering GDP growth, inflation, RBI’s rate cut and key tax changes, including new income tax slabs and digital asset taxation.
The Supreme Court of India has restored Godway Funicrafts’ review application, directing the Andhra Pradesh High Court to reconsider the 100% penalty imposed under the CGST Act.
The Calcutta High Court has restricted Central GST authorities from re-auditing periods already covered by a prior audit, citing Section 65(7) of the GST Act.
The Himachal Pradesh High Court has ruled that recovering GST demand before the appeal period expires is invalid, ordering the department to refund the amount with interest.
Calcutta High Court rules that once an issue has been adjudicated under Section 74, the tax authorities cannot initiate new proceedings under Section 73 for the same cause of action.
P&H High Court has ruled that a retired partner remains liable for a firm’s GST dues if they fail to provide timely intimation of their retirement to Commissioner.
