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Gist of GST Articles
The Hon’ble Orissa High Court in M/s. Rashmi Agency set aside the order refusing to consider the refund application filed under Section 54 of the CGST Act and held that the refund flowing from an appellate order cannot be withheld by invoking Section 54(11) of the CGST Act read with Rule 92(2) of the CGST Rules…
The Hon’ble Madras High Court in Scals Enterprises upheld the rejection of the rectification application filed under Section 161 of the CGST Act insofar as it pertained to under-declaration of ineligible ITC
The Hon’ble Orissa High Court in M/s. Sri Balaji Metallics Private Limited dismissed the writ petition filed against the rejection of a time-barred appeal, thereby holding that where the Assessee itself declared in Form GST APL-01 that the Order-in-Original was communicated to it on the very date of its passing
The Hon’ble Gujarat High Court in Dilip Babubhai Patel upheld the Department’s rejection of refund of transitional SGST credit carried forward under Section 140 of the CGST Act, 2017 ..
The Hon’ble Supreme Court in Rakesh Kumar disposed of the writ petition challenging the constitutional validity of Section 69 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), which empowers GST officers to arrest offenders..
The Hon’ble Madras High Court in Fastenex Private Limited & Ors. while deciding a batch of nearly 250 writ petitions challenging proceedings initiated under Section 74 of the Central Goods and Services Tax Act, 2017
The Hon’ble Madras High Court in the case of M/s. VRAA and Co. dismissed the writ petition filed by a partnership firm challenging the attachment of the bank account of its erstwhile partner, holding that the Assistant Commissioner is duly empowered to issue a communication..
The Hon’ble Bombay High Court in the case of Kanakia Spaces Realty Private Limited set aside the Order-in-Original confirming a GST demand of Rs. 42.65 crores which was passed on the basis of a Show Cause Notice issued under Section 74 of the CGST Act in the name of a company
The Hon’ble Supreme Court in M/s G.R. Infra Projects Limited set aside the Show Cause Notice dated June 13, 2025 issued under Section 74 of the CGST Act read with the MPGST Act for the FY 2018-19, and held that a bland and mechanical recital of the words ‘fraud or concealment of facts’,
The Hon’ble Karnataka High Court in M/s. GR Tech Services Pvt. Ltd. allowed the writ petition in part, thereby quashing the Adjudication Order, the Order-in-Appeal, and the consequential demand issued in Form GST DRC-13