The Court quashed the denial of GST refund, holding that the appellate authority failed to properly analyse whether services to the parent company qualified as export or intermediary services. Matter remanded for fresh decision.
Maharashtra GST Dept cancels GST registrations of non-genuine taxpayers as of Feb 2025; details include GSTNs, trade names, and cancellation info.
The Court held that ITC on charges related to transfer of leasehold rights does not fall within blocked credit under Section 17(5)(d). As no fraud or suppression was shown, invocation of Section 74 was without jurisdiction and the notice was quashed.
The Bombay High Court held that a single show cause notice under Section 74 covering multiple financial years is impermissible. The ruling emphasizes that limitation and assessment under GST operate year-wise.
Clarifies when transport services qualify as GTA and how GST applies. The key takeaway is that issuing a consignment note determines tax treatment.
The Tribunal held that early GST filing errors could be inadvertent due to manual systems and remanded the matter for fresh adjudication.
The Supreme Court held that refund of GST collected and passed on to consumers must be credited to the Consumer Welfare Fund. It ruled that courts cannot create alternative refund mechanisms outside Section 54 of the CGST Act.
The issue was whether writ jurisdiction could be used to condone delay beyond 120 days under GST law. The Court held that once statutory timelines expire, courts cannot override legislative intent to extend limitation.
The Budget outlines a reform-driven growth strategy centred on manufacturing expansion, MSME support, and services sector incentives. The key takeaway is a sustained push for long-term economic resilience backed by fiscal discipline.
GST Network has issued an advisory introducing significant system enhancements in GSTR-3B beginning with the January 2026 tax period, primarily impacting interest computation, tax liability reporting, and input tax credit utilization.
