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Gist of GST Articles
The Hon’ble Delhi High Court in the case of Kanika Exports held that the relevant date for computing limitation period of two years under Section 54 for refund of unutilised ITC (including exports without payment of tax and inverted duty structure)
The Hon’ble Bombay High Court in the case of Matrix Cellular (International) Services Pvt. Ltd. held that recovery proceedings cannot be resorted to when the statutory period to file an appeal is still available, as it would render the appellate remedy illusory.
GSTAT has fixed June 30 as the deadline for filing appeals against GST orders passed before April 1, 2026, and no appeals will be accepted after the portal closes..
The Hon’ble Gauhati High Court in Mayank Bansal upheld the imposition of personal penalty on partners of a partnership firm under Section ..
The Hon’ble Madras High Court in M/s. Akal Trade Links quashed the order passed by the Assistant Commissioner (ST) confirming the demand on the ground of wrongful availment of ITC
This note is issued as an explanatory preface to the Certificate of Non-Availment of Input Tax Credit (ITC) and Non-requirement of ITC Reversal under Section 34 of the CGST Act, 2017, furnished by the recipient of goods for GST compliance, audit verification, and other statutory or departmental purposes.
The Hon’ble Karnataka High Court in Biocon Limited on account of mismatch between ITC claimed in Form GSTR-3B and ITC reflected in Form GSTR-2A, holding that during
The Hon’ble Bombay High Court in the case of Navin Vishwanathan Prop. of M/s. Oriental Facility held that invocation of recovery proceedings under Section 79 of the CGST Act, 2017 against the bank account of a legal heir, without prior adjudication of liability under Section 93 of the CGST Act, 2017 …
The Hon’ble Andhra Pradesh High Court in the case of V.V.S. Enterprises held that once tax liability is crystallized through an assessment order, recovery proceedings under Section 79(1)(c) can be directly initiated ..
The Hon’ble Karnataka High Court in Healthcare Global Enterprises Ltd. quashed the Show Cause Notices issued under Section 73 of the CGST Act, 2017 seeking to tax the services rendered by the Petitioner under SAC 9985 as “Support Services” at 18% GST, and held that the benefit of exemption under..
