The High Court set aside the rectification order after finding that it was passed without granting the taxpayer an opportunity of personal hearing, violating principles of natural justice.

The Supreme Court upheld the view that assignment of leasehold rights in industrial land is a transfer of benefits arising from immovable property and not a supply of service. As a result, GST was held not applicable on the transaction.

The Bombay High Court ruled that GSTAT can grant interim stay against recovery proceedings even without an express statutory provision. The decision confirms that appellate powers inherently include powers necessary to make the appeal effective.

The Karnataka High Court held that the two-year limitation under Section 54 of the CGST Act is mandatory. However, it condoned a six-month delay through writ jurisdiction because double taxation was undisputed and directed processing of the refund.

The GST law provides a limited window to rectify reporting errors relating to FY 2025-26. Timely corrections can help businesses avoid ITC loss, interest liability, and future disputes.

The taxability of forest auctioned trees depends on whether they are intended to be cut and removed. Courts and authorities have consistently held that mandatory severance converts standing trees into taxable goods.

लेख इस मुद्दे का विश्लेषण करता है कि सरकारी विभागों को विलंब माफी में राहत मिलने के बावजूद करदाताओं की अपीलें limitation पर क्यों खारिज हो जाती हैं। यह अनुच्छेद 14 के तहत समानता के सिद्धांत की पड़ताल करता है।

A genuine dealer can only be expected to prove his own purchase, receipt, and sale of goods. Allegations against a supplier’s supplier do not automatically justify confiscation, ITC denial, or fraud proceedings.

The High Court held that filing appeals and adopting a legal position on behalf of a client are professional acts that cannot by themselves attract criminal liability. It quashed the FIR, charge-sheet, and cognizance order against the advocate.

The Gujarat High Court upheld the constitutional validity of Section 16(2)(c) of the CGST Act, holding that ITC is unavailable if the supplier fails to deposit GST. The key takeaway is that bona fide purchasers remain subject to statutory ITC conditions despite having fulfilled their own obligations.