Penalty Cannot Be Confirmed Beyond What is Specified in Statutory Form GST DRC-01
The Hon’ble High Court of Judicature at Allahabad in the case of Comfort Battery vs Additional Commissioner Central Goods and…
Tag: HC
Education Consultancy Services to Foreign Universities Not Intermediary Services; Refund of IGST on Export of Services Allowed
The Hon’ble Delhi High Court in the case of Fateh Education Consulting Private Limited v. Assistant Commissioner & Ors [W.P.(C)…
Non-Supply of Field Visit Report Vitiates Rejection of Revocation Application
The Hon’ble Calcutta High Court in the case of Scorp Industries & Anr. held that where cancellation of GST registration was founded upon a field visit report, such report ought to have been supplied to the taxpayer before rejection of the application for revocation under Section 30 of the CGST/WBGST Act.
Alternative Remedy before GSTAT to be Exhausted Despite Allegation that Adjudication Travelled Beyond SCN
The Hon’ble High Court at Calcutta in the case of RSH Amit Realty Development LLP &Anr. v. The Deputy Commissioner of Revenue, State Tax, Ballygunge Charge & Ors. [WPA 29673 of 2025 order dated April 27, 2026] held that where the assessee had already availed the appellate remedy under Section 107 of the CGST/WBGST Act and a further statutory remedy before the GST Appellate Tribunal (“GSTAT”) remained available
Incremental GST burden on pre-GST works contracts is recoverable only from the contracting employer and not from the State or tax authorities
The Hon’ble Karnataka High Court in State of Karnataka & Ors. partly allowed the appeal filed by the State of Karnataka and held that reimbursement of incremental GST paid by contractors pursuant to transition from the KVAT regime to the GST regime can be claimed only against the concerned employer under the works contract and not against the State Government or the tax authorities.
Time Spent in Pursuing Rectification Application under Section 161 of the CGST Act Excludible While Computing Limitation for Filing Appeal under Section 107
The Hon’ble Gauhati High Court in Debabrata Bhowmick set aside the Order-in-Appeal whereby the appeal filed under Section 107 of the CGST Act was rejected as time-barred and held that the period spent in bona fide prosecuting a rectification application
Cancellation of GST registration based on defective verification reports fails the statutory test of ‘reasons to believe’
The Hon’ble Karnataka High Court in M/s. Flex Enterprises quashed the orders cancelling the GST registrations of the Petitioners along with the consequential suspension of the registrations,
Limitation for filing GST appeal runs from the date of actual communication of the order as declared by the dealer unless rebutted by the Revenue through cogent material
The Hon’ble Allahabad High Court in Wilh Loesch India Pvt. Ltd. quashed the appellate order dismissing the appeal solely on the ground of limitation, without entering into the merits, and held that once the Assessee discloses the actual date of communication of the adjudication order
Income tax on property sale: Gujarat HC quashes reassessment notice over ₹92 lakh land sale; here’s why
The Gujarat High Court has quashed a reassessment notice issued by the Income Tax Department in a long-running capital gains dispute,
Interest on Delayed Payment of GST Arises by Operation of Law and Cannot be Waived by Courts
The Hon’ble Karnataka High Court in The Commissioner of Central Tax & Ors. set aside the order passed by the Learned Single Judge to the extent it issued blanket directions to the Revenue to waive interest, penalty, and the limitation for filing returns/revised returns in respect of delayed returns and payment of tax by a sub-contractor…