• twitter-icon

Search results for: CGST

Bombay HC Order In The Case of M/S Suman S. Construction V/S Union of India & ORS

Bombay HC: Finance Act Section 74 Cannot Be Used to Reassess Service Tax Liability

On November 14, 2025, the High Court of Bombay in Aurangabad turned down a request from M/s Suman Construction, a civil contractor registered with the government. The company was disputing a demand for service tax that was related to the road construction projects it completed for government departments. The problem before the court was whether […]

Allahabad HC's Order In the Case of Vipul Kumar Singh vs. State of U.P.

Allahabad HC Quashes GSTIN Cancellation; Directs Fresh GST SCN and Hearing

The Allahabad High Court, Lucknow Bench, has quashed both the cancellation of GST registration and the following rejection of the appeal of the taxpayer on limitation grounds. The court said that the case must be reconsidered and asked the authorities to furnish a fresh chance of hearing. A fresh show cause notice needs to be […]

Allahabad HC's Order In The Case of M/S R.T.S. Electricals And Civil India Pvt. Ltd vs State Of U.P.

Allahabad HC Sets Aside ₹3.04 Cr GST Demand Order for SCN Overreach

The Lucknow Bench of the Allahabad High Court has quashed a GST demand order that exceeded the scope of the original show cause notice, which cited a breach of Section 75(7) of the CGST Act, 2017. It was discovered by the court that the final demand of Rs 3.04 crore was more than Rs 2.10 […]

GST Clarification on GTA Services and Deliveries

GST Rule Revisions Prompt E-Commerce Logistics Firms to Seek Clarifications

The Forum for Internet Retailers, Sellers & Traders (FIRST India), an association representing more than 300 online platforms focused on micro, small, and medium enterprises (MSMEs), has reached out to Finance Minister Nirmala Sitharaman for clarification on the Goods and Services Tax (GST) regulations. Their communication highlights concerns surrounding the ambiguity in classifying intra-state and […]

Delhi HC's Order In the Case of Kemexel Ecommerce Pvt. Ltd. vs. Sales Tax Officer

Delhi HC: Fresh GST Demand U/S 73 Invalid When Assessee’s Explanation Already Accepted U/S 61(2)

The Delhi High Court, Section 61(2) of the Goods and Services Tax Act, 2017 bars further action against the taxpayer, including any demand u/s 73. Section 61 authorises the proper officer to examine the return submitted by the registered person and notify them of any discrepancies found. Sub-section (2) states that if the explanation provided […]

SC's Order in The Case of Commissioner of Service Tax vs. M/S Elegant Developers

Supreme Court: Sale of Immovable Property Not a ‘Service’ Under Finance Act, 1994

The Supreme Court has stated that an activity which concerns the transfer of title in immovable property by way of sale could not be treated as a “service” under the Finance Act, 1994. Therefore, such transactions are not within the ambit of service tax. A judgment was delivered by a bench of Justices J.B. Pardiwala […]

Kerala HC's Order in the Case of Shazil Shariff vs. The Chief Commissioner Of Central GST And Central Excise

Kerala HC Upholds GST Registration Cancellation Citing Delay in Seeking Remedy

The Kerala High Court has rejected a writ petition contesting the cancellation of a GST registration, which was filed after a delay of one year. The petitioner/assessee did not utilise the available statutory remedies within the timeframe mandated by law, leading to the dismissal of the petition. The bench of Justice Ziyad Rahman A.A. cited […]

Madras HC's Order In Case of M/s.A.S.R Constructions vs The State Tax Officer

Madras HC Directs STO to Review ITC and Interest on Delayed GST Payment

The Madras High Court referred the case back to the State Tax Officer (STO) and provided directions for recalculating interest and reviewing Input Tax Credit (ITC) claims. An order dated 25.02.2025 passed by the State Tax Officer, Bhavani Assessment Circle, Erode, has been challenged by A.S.R. Constructions (applicant). This order confirmed part of the demand […]

Allahabad HC's Order in The Case of M/S Singhal Iron Traders vs. Additional Commissioner And Another

Allahabad HC: Refusal of GST ITC Due to Supplier’s Subsequent Registration Cancellation Held Invalid; Credit Allowed

The applicant’s firm in this case is in the business of trading and supply of iron scrap, purchased goods in August 2018 from a registered supplier, M/s Arvind Metal Suppliers, Nunhai, Agra, against two valid tax invoices and related e-way bills. The payment was made before the supplier via banking channels. The supplier had duly […]

Follow Us on Google News

Google News

Latest Posts

Best Offer in 2026

Powering India's Taxation Experts with Innovation

Upto 20% Off
Tax, ROC/MCA, XBRL, Payroll, Online GST

Limited Offer, Hurry

Easy to File Tax/GST Returns

Upto 20% Off on Tax Software

    Select Product*

    Current GST Due Dates