Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Rule 96(10) CGST Rules Restriction on IGST Refund Struck Down: Karnataka High Court Quashes Section 74 Demand of Rs.1.09 Crore Against M/S AMD Apparels Pvt. Ltd. (WP No. 35946 of 2025)
Facts of the CaseM/S AMD Apparels Pvt. Ltd. was issued a demand under Section 74 of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017, alleging erroneous refund of IGST of Rs.1,09,00,000/- availed in violatio...
Belated Return Automatically Withdraws the Best-Judgment Assessment: Madras High Court Applies Section 62(2) of the GST Act to Lift a Bank Attachment in Tvl. T. Vijayakumar vs Deputy State Tax Officer, Nagercoil (W.P(MD) No. 26727 of 2025)
Facts of the CaseThe petitioner, Tvl.T.Vijayakumar, a civil contractor holding GSTIN 33ABLPV5791M1ZR, failed to file his GST return for August 2024. Following a FORM GSTR-3A notice issued on 24.09.2024, the Deputy State ...
Notices Under 'Additional Notices' Tab Entitle Assessee to Benefit of Doubt: Allahabad High Court Quashes Section 73 Order in M/S Asset Enterprises vs State of U.P. (Writ Tax No. 4623 of 2025)
Facts of the CaseThe petitioner, M/S Asset Enterprises, challenged an order dated 11.12.2023 passed by the Assistant Commissioner, State Tax, Prayagraj, under Section 73 of the GST Act, 2017. The petitioner contended tha...
Parallel State GST Proceedings Quashed After Central Authority's Final Order on Same Subject Matter: Madras High Court Applies Armour Security Ruling on Cross-Empowerment in M/s.Notch India Projects vs Assistant Commissioner, CGST (WP(MD) No.31614 of 2025)
Facts of the CaseM/s.Notch India Projects, holding GSTIN 33AAPFM8787P1Z3, had already suffered an order from the Central authority (Assistant Commissioner of CGST and Central Excise, Madurai II Division) dated 26.12.2023...
GST Appellate Tribunal Not Yet Constituted: Chhattisgarh High Court Extends Limitation for Second Appeal in GTL Infrastructure Limited vs State of Chhattisgarh (WPT No. 106 of 2025)
Facts of the CaseGTL Infrastructure Limited challenged an order dated 06.03.2025 passed by the Joint Commissioner (Appeal), State Tax, Raipur, under Section 107 of the Chhattisgarh Goods and Services Tax Act, 2017, dismi...
Jammu & Kashmir and Ladakh High Court Directs Fresh Consideration of GST Registration Restoration for Shahi Hamdan Shawl House, Applying the Binding Sheikh Mohammad Yousuf Precedent (WP(C) No. 2589/2025)
Facts of the CaseM/s Shahi Hamdan Shawl House approached the High Court of Jammu & Kashmir and Ladakh seeking restoration of its GST registration number, relying entirely on an earlier judgment of the same Court dated 26...
Buyer Not to Suffer for Supplier's Delayed Tax Payment: Calcutta High Court Remands ITC Recovery in Dolphin Enterprises vs Deputy Commissioner of Revenue (WPA 30862 of 2024)
Facts of the CaseThe petitioner, Rabin Sarkar, proprietor of Dolphin Enterprises, challenged an appellate order passed under Section 107 of the CGST/WBGST Act, 2017 and sought refund of Rs. 1,67,974 allegedly illegally r...
Bank Attachment Lifted on Filing GST Appeal Without Extra Pre-Deposit: Delhi High Court in Global Tech Fab vs Government of NCT Delhi, Leaves Notification 56/2023 Vires Question Open Pending Final Supreme Court Ruling (WP(C) 16309/2025)
Facts of the CaseGlobal Tech Fab challenged a show cause notice dated 17.12.2023 and an assessment order dated 27.04.2024 for FY 2018-19 confirming a demand of Rs.7,97,290/-, and also a provisional bank attachment order ...
Delayed Appeal Beyond the Condonable Period Still Gets Relief: Madras High Court Remands a Section 73 GST Assessment on 25 Percent Pre-Deposit Terms in Tvl R.K.S. Builders vs Deputy State Tax Officer, Mayiladuthurai (W.P.(MD) No. 16084 of 2025)
Facts of the CaseThe petitioner, Tvl R.K.S. Builders, Mayiladuthurai, challenged an assessment order dated 15.06.2023 passed under Section 73 of the Tamil Nadu GST Act, 2017 for tax period 2019-20, along with the Appella...
Karnataka High Court Grants One More Opportunity to Substantiate an Rs. 45.91 Lakh IGST Export Refund Claim Rejected for Insufficient Documentation, Citing the Petitioner's Bona Fide Reasons, in M/s Nandi Enterprises vs Union of India (WP No. 34570 of 2025)
Facts of the CaseM/s Nandi Enterprises, a proprietorship registered at Mysuru with GST No. 29AXDPG6252A1ZT, filed a refund application on 16.05.2025 for IGST paid on export of goods amounting to Rs. 45,91,838. After a re...