Case-Laws – GST – Highlights – The High Court declined to consider refund applications u/s 54 (3) of GST for FY 2017-2018, 2018-2019 & 2020-2021 due to non-filing of RFD-01 forms as petitioner was unregistered. Citing precedent from Bombay and Gujar
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Case-Laws – GST – Highlights – The High Court ruled on the cancellation of GST registration due to non-functional business premises. The court found violations of Rule 25 of CGST Rules as physical verification was not done in the presence of concern
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Case-Laws – GST – Highlights – The High Court addressed the validity of a bank attachment notice for overdue interest and tax liabilities. The petitioner discharged the tax liability belatedly, leading to interest liability. The court acknowledged t
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Case-Laws – GST – Highlights – The High Court considered the validity of an assessment order cancelling the petitioner's GST registration. The petitioner lacked access to the GST portal and was unfamiliar with computer resources. The Court noted the
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Case-Laws – GST – Highlights – The High Court allowed the petition seeking revocation of registration cancellation u/s 30 of the GST Act. The Court recognized the serious consequences of cancellation on the petitioner's business and emphasized the A
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Case-Laws – GST – Highlights – In this case, the Advance Ruling Authority (AAR) addressed the issue of whether Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam (UK Peyjal Nigam) qualifies as a Local Authority u/s 2(69) of the GST Act. The AAR de
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Case-Laws – GST – Highlights – The High Court restored the petitioner's appeal due to a delay in filing. The appeal was filed before the second respondent, 14 days after the limitation expired. The court held that despite the marginal delay, the imp
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Case-Laws – GST – Highlights – The High Court dealt with a case involving the rejection of a refund claim due to discrepancies between the petitioner's GSTR 1 statement and GSTR 3B return. The Court found that no reasons were given for determining t
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Case-Laws – GST – Highlights – In a case before the High Court, the issue was the correctness of an order that was issued in the wrong name but with the correct GSTIN of the petitioner, Srinivasan Charitable and Educational Trust. The Court held tha
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Case-Laws – GST – Highlights – The High Court addressed a challenge to assessment orders where the petitioner lacked a reasonable opportunity to contest tax demands due to discrepancies in returns. The petitioner did not respond to a show cause noti
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Case-Laws – GST – Highlights – In a High Court case, the petitioner challenged an order due to inability to respond to show cause notice or participate in proceedings because of cancer diagnosis. Discrepancy in GSTR 3B returns and auto-populated GST
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Case-Laws – GST – Highlights – The case concerned the classification of UKPSVEN as a local authority u/s CGST Act. The AAR ruled that UKPSVEN does not qualify as a local authority as it lacks control over a municipal fund. It was established as a go
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Case-Laws – GST – Highlights – The High Court considered the liability of the petitioner u/s 73 (9) of the Central Goods and Services Tax / Karnataka Goods and Services Tax Act, 2017. It was found that the petitioner was not provided with an opportu
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Case-Laws – GST – Highlights – The High Court examined the legality of penalty imposition u/s 74(1) and 74(5) of the CGST Act, 2017 for wrongly availed but unutilized Input Tax Credit. The petitioner reversed the amount post show cause notice issuan
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Case-Laws – GST – Highlights – HC rejected challenge to adjudication order denying ITC. Appellant, purchaser, argued valid tax invoice and taxes paid; if supplier's registration cancelled, ITC denial unfair. Appellant must prove goods movement for t
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Case-Laws – GST – Highlights – The High Court addressed the issue of violation of Right to Privacy and Human Rights in the context of guidelines for issuing summons. It emphasized the need for precautions when issuing summons. The Court directed GST
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Case-Laws – GST – Highlights – HC held that u/s 54 of CGST Act, 2017, failure to process IGST refund claim for goods exported is impermissible. Shipping Bill serves as refund application. Proper officer must issue order within 60 days of complete ap
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Case-Laws – GST – Highlights – The High Court dismissed a petition regarding a refund claim made by the recipient of services supplied by KG Foundation. The court held that GST is imposed on construction services on a forward charge basis on the ser
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Case-Laws – GST – Highlights – HC considered levy of tax, interest, and penalty on CMWSSB for supplying purified water. HC found issues with adjudication: 1) Misinterpretation of purified water supply, not exempt; 2) Lack of details on supply values
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Case-Laws – GST – Highlights – The High Court addressed the issue of violation of natural justice due to the respondent's failure to provide a personal hearing opportunity. The petitioner faced difficulties with the online portal, resulting in the i
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Case-Laws – GST – Highlights – The High Court found a violation of natural justice principles due to lack of reasoning in orders of Assistant Commissioner and GST officer. The orders did not address the petitioner's claim of fraud by tax consultant,
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Case-Laws – GST – Highlights – The High Court addressed an issue u/s 73 (9) of the WBGST & CGST Act, 2017 regarding an error in reporting Input Tax Credit on Import of Goods. The court found a bonafide error by the petitioners and noted the consulta
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Case-Laws – GST – Highlights – The High Court addressed the cancellation of the petitioner's GST registration due to non-filing of returns for 6 months. The court noted no tax evasion but dismissal of appeal on limitation grounds. Recognizing the ad
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Case-Laws – GST – Highlights – The High Court addressed a case involving a delay in filing an application for Revocation of cancellation of GST registration. The court considered the invocation of the proviso to Rule 23 of the Odisha Goods and Servi
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Case-Laws – GST – Highlights – The High Court considered a case regarding refund of Input Tax Credit. The petitioner's refund application was rejected due to lack of supporting documents. The petitioner argued that due to portal closure, they couldn
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