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Delhi HC quashes GST demand, ruling that exporters do not need transaction-wise FIRC matching; periodic foreign remittance covering the claimed refund is sufficient for compliance....

Supreme Court judgment protects bona fide GST buyers from ITC denial due to seller non-payment, ruling that tax departments must pursue defaulting suppliers. Relevant to Section 16(2)(c)....

Allahabad High Court quashes GST show cause notices and assessment orders issued in the name of a deceased proprietor. The Court ruled that tax liability determination cannot occur against a dead person, mandating authorities to issue notices to and proceed against legal representatives....

Bombay HC restored a taxpayer's GST registration using the Doctrine of Proportionality, ruling that permanent cancellation is excessive if the taxpayer has paid all outstanding dues, interest, and late fees....

Despite GST's modernization, GSTR-9 and GSTR-9C annual returns face technical flaws, ambiguity in ITC/RCM reporting, and portal limitations, complicating taxpayer compliance....

The P&H High Court in the Arvind Fashion Ltd case ruled that the time spent on a bona fide GST rectification application (Sec 161) must be excluded when calculating the limitation period for filing an appeal (Sec 107). This decision provides clarity on procedural timelines....

The MP High Court set aside an appeal dismissal, clarifying that GST appeal limitation (Sec 107) must exclude the first day and be calculated by months, not days. Costs recoverable from official....

Summarizing GST proceedings after a proprietor's death. Legal heirs' liability is limited to the estate unless they continue the business, making notices to the deceased void....

Bombay HC rules 6% interest under CGST Act payable from 60 days after original refund application, even if initial claim was later allowed on appeal....

Bombay HC rules pre-show cause consultation is mandatory before issuing service tax SCNs above ₹50 lakh; SCNs without it are liable to be quashed....