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The Allahabad High Court has ruled that a recipient’s right to claim Input Tax Credit (ITC) cannot be denied, provided the supplier was registered under GST at the time the transaction took place. The Bench, led by Justice Piyush Agrawal, set aside a GST demand of ₹9.42 lakh raised under Section 74 of the CGST/UPGST […]
The Supreme Court has upheld the imposition of a 100% GST penalty for wilful suppression of facts arising from the non-filing of monthly GST returns. The Andhra Pradesh High Court previously affirmed the penalty under Section 74 of the CGST Act, finding that failure to file mandatory returns and pay GST constituted wilful suppression with […]
The Delhi High Court instructed the GST Department to ensure accuracy when specifying the financial year and other relevant dates in the show cause notices and orders issued to taxpayers. A division bench of Justices Prathiba M. Singh and Renu Bhatnagar cautioned for the case where the authority accidentally cited the deadline for filing the […]
The Karnataka High Court has ordered the refund of a Rs 10 crore GST payment made by a businessman in Bengaluru. The court noted that the payment, which the GST authorities claimed was voluntary, was not voluntary. Justice S. R. Krishna Kumar passed an order dated October 13 and made public this week after the […]
The High Court of Gujarat has provided temporary protection to a container shipping company in a legal case about how it shares tax credits between its different branches. The court has ordered that the authorities should not take any harsh actions against the company while the case is still ongoing. Orient Overseas Container Line Limited […]
The Jammu and Kashmir High Court has ruled that trade between Jammu and Kashmir and the Pakistan-occupied Kashmir, or PoK, across the Line of Control is intra-state trade and no GST can be imposed on it. The trade across the LoC has remained suspended because of hostilities between India and Pakistan since 2019. The ruling […]
Integrated Goods and Services Tax (IGST) Input Tax Credit (ITC) declared in GSTR-9 can be set off against tax demand if skipped in the monthly GSTR-3B, the Calcutta High Court held. Justice Om Narayan Rai bench said that the appellate authority did not give an explanation why the IGST ITC declared in GSTR-9 cannot be […]
The Delhi High Court stated that a provisional attachment order under section 83 of the Goods and Services Tax Act, 2017 (GST Act) cannot continue after its statutory one-year period, directing the de-freezing of a GST-implicated entity’s bank account while charging a minimum-balance requirement. A petition has been filed by M/s Aar Gee Impex contesting […]
In a writ petition, the Delhi High Court has upheld the Show Cause Notice (SCN) issued by the GST Department, which was based on an intelligence, by the Income Tax Department. The Division Bench, Justice Prathiba M. Singh and Justice Shail Jain ruled the challenge to the SCN as ‘premature’ and noted the existence of […]
