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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Case-Laws – GST – Highlights – The High Court addressed a challenge to assessment orders due to a mismatch in returns filed by the petitioner in GSTR 01 and GSTR 3B. The court found a violation of natural justice principles. The petitioner's attempt
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Case-Laws – GST – Highlights – The High Court considered the maintainability of an appeal u/s the GST Act. The appeal was dismissed due to a 152-day delay in filing. The court clarified that the appellate authority can condone delays beyond 120 days
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Case-Laws – GST – Highlights – The High Court considered the maintainability of a writ petition u/s Article 226 challenging a circular under the Central Goods & Services Tax Act. It held that the appellate authority lacks jurisdiction to declare a p
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Case-Laws – GST – Highlights – The High Court addressed a challenge to three separate orders, alleging a breach of natural justice principles. The petitioner responded to discrepancies during inspection by providing necessary documents. The assessme
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Case-Laws – GST – Highlights – The High Court addressed a challenge to a Show Cause Notice (SCN) in Form GST DRC-01 issued based on inspection and obtained statement. Court held no restriction on inspecting officer to issue SCN u/s GST enactments. D
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Case-Laws – GST – Highlights – The High Court considered the issuance of notice u/s 74(1), 122(2), and 125 of the CGST Act, 2017 u/s Rule 142(1) of the CGST Rules, 2017 for unpaid tax on Reverse Charge Mechanism (RCM) on cotton purchase from agricul
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Case-Laws – GST – Highlights – The High Court addressed a challenge to an assessment order u/s GST ASMT-10 due to non-submission of required documents. The assessing officer rejected the petitioner's reply citing lack of reconciliation statements an
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Case-Laws – GST – Highlights – The High Court addressed a dispute regarding the release of seized goods before an Assembly Election process. The court held that release is permissible u/s the Central Goods and Services Tax Act, 2017 only if a Bond a
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Case-Laws – GST – Highlights – The High Court addressed the issue of GST liability on seigniorage fee and mining lease amounts paid by the petitioner to the Government. Referring to a Division Bench Judgment, it was held that there should be no reco
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Case-Laws – GST – Highlights – The Advance Ruling Authority addressed two key issues: 1) Whether a supplier, who is the owner of a vehicle, can charge GST on rental/hiring services under the Forward Charge Mechanism even if the service is exempted.
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Case-Laws – GST – Highlights – The High Court considered the maintainability of a petition u/s 107 of the U.P. Goods and Services Tax Act, 2017, in light of the availability of statutory remedy. Citing the principle of natural justice, the Court ref
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Case-Laws – GST – Highlights – The High Court addressed GST liability on seigniorage fee and mining lease amounts. Referring to a Division Bench Judgment, it was held that no GST recovery on royalty is allowed until a Nine Judge Constitution Bench d
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Case-Laws – GST – Highlights – The High Court considered a case involving the condonation of delay in filing a revocation application for the cancellation of GST registration. The court held that the delay in invoking the proviso to Rule 23 of the O
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Case-Laws – GST – Highlights – The High Court addressed a challenge to an assessment order, noting a violation of natural justice principles due to lack of communication of show cause notice and order through means other than GST portal upload. Disc
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Case-Laws – GST – Highlights – The High Court addressed the restriction on the petitioner's claim for GST amounts due to the end of the agreement between the respondent and the renter. The court held that the agreement's termination does not negate
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Case-Laws – GST – Highlights – The Appellate Authority for Advance Ruling (AAAR) considered the condonation of delay in filing an appeal u/s 100(2) of the CGST/TNGST Act, 2017. The appellant, a Tamilnadu Government-owned Electricity Generation and D
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Case-Laws – GST – Highlights – The High Court held that the petitioner's failure to file an appeal u/s 107 of the GST enactment against an impugned tax payment order rendered the Writ Petition without merit. The Court noted the expiry of the appeal
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