List of articles posted by experts on various topics
The Hon’ble Gujarat High Court in the case of Komal Jayeshbhai Hemavat held that the statutory mandate of Section 75(4) of the CGST Act requiring grant of personal hearing cannot be dispensed with
The Hon’ble Orissa High Court in the case of Manoja Kumar Nayak &Anr. v. Commissioner, GST & Central Excise & Ors. held that raising demand of tax equivalent to input tax credit already voluntarily reversed prior to
The Hon’ble Rajasthan High Court in the case of Leighton India Contractors Private Limited vs Union of India & Ors held that a company registered in one State which fails to comply with GST provisions, including filing of returns, would be treated as a defaulter and can be denied registration in another State, as the GST framework is both State-centric and Central-centric.
The GSTAT, Mumbai (Division Bench) in M/s. Dow Chemical International Private Ltd. dismissed the appeals filed by the assessee and held that procurement support services provided by Dow Europe GmbH (Switzerland)
The Hon’ble Gujarat High Court in the case of Marvin Enterprise held that the benefit of limitation exclusion granted by the Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 Order dated January 10, 2022 must be applied while computing limitation under Section 107 of the CGST Act, and consequently, an appeal filed within the extended condonable period cannot be rejected as time-barred.
The Hon’ble Supreme Court in State of Uttar Pradesh & Anr. stayed the operation of the impugned judgment of the Hon’ble Allahabad High Court which had held that mere uploading of show cause notices and adjudication orders on the GST Common Portal does not amount to valid “communication” under Section 107 of the Central GST Act, 2017 Uttar Pradesh GST Act” / SGST Act for triggering the period of limitation to file
The Hon’ble Delhi High Court in PEI Industries dismissed the writ petition challenging the Order-in-Original dated March 30, 2026 passed under Section 74 of the CGST Act and held that Section 73 and Section 74 of the CGST Act operate in altogether different arenas, and merely because the assessee was exonerated in proceedings under Section 73 by the State GST authorities, the same would not, by itself, preclude the Central GST authorities from proceeding against the assessee under Section 74 of the CGST Act.
The Hon’ble Supreme Court in Joint Commissioner (Intelligence and Enforcement) & Anr. issued notice in the Special Leave Petition filed by the Revenue, thereby agreeing to examine the vexed question as to “whether a consolidated SCN and adjudication order covering multiple financial years can be issued under Section 74 of the CGST Act.
The Hon’ble Supreme Court in Junglee Games India Pvt. Ltd. & Ors. set aside the judgments of the High Court of Madras and the High Court of Karnataka —
The Hon’ble Supreme Court of India in Gameskraft Technologies Private Limited & Ors. and connected matters set aside the judgment dated May 11, 2023 of the High Court of Karnataka and …
