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Search results for: GST refund

Karnataka HC's Order in the Case of Hindustan Construction Company Ltd. Vs. Union of India

Mere Bona Fide Mistakes in GSTR-3B Can’t Automatically Trigger GST Section 73 Proceedings: Karnataka HC

The Karnataka High Court in Hindustan Construction Company Ltd. v. Union of India, decided in Writ Petition No. 22377 of 2022, analysed whether bona fide errors committed by the taxpayer at the time of filing GSTR-3B returns can explain the initiation of the proceedings u/s 73 of the CGST/KGST Act. The case was heard and […]

Allahabad HC's Order in The Case of M/S Raghuvansh Agro Farms Ltd. vs State of U.P. and 2 others

GST Returns & E-Way Bills Sufficient to Prove Movement of Goods, Toll Plaza Receipts Not Required: Allahabad HC

The Allahabad High Court, production of toll plaza receipts is not mandatory to establish the actual movement of goods when transactions are supported by valid e-way bills, tax invoices, banking-channel payments, and proper disclosure in GST returns. The Court then ruled that State GST authorities could not investigate or adjudicate cases of Central GST taxpayers […]

Bombay HC's Order In The Case of Rajesh Praful Chordiya vs. The State Of Maharashtra And Others

Bombay HC: Only GST Authority Can Issue Clearance Certificates for Govt Tenders, Not CAs

The Aurangabad Bench of the Bombay High Court has decided that a GST clearance certificate required for a government tender must be given by the GST Authority itself and not by a private professional like a Chartered Accountant. The Court does not find anything unfair in rejecting a technical bid for not following this required […]

Allahabad HC's Order In the Case of Adboulevard Media Pvt. Ltd. vs. Additional Commissioner

Allahabad HC Orders Criminal Contempt Against GST Officer for Misleading Affidavit

The Allahabad High Court has ordered the commencement of criminal contempt proceedings against the Additional Commissioner, Grade-2 (Appeal), State Tax, Meerut. This decision comes after the Commissioner submitted a misleading personal affidavit to the Court despite being granted two separate opportunities to rectify the inaccuracies. Justice Piyush Agrawal, noting that the impugned order did not […]

Calcutta HC's Order in the Case of Shyamalmay Paul vs. Assistant Commissioner SGST

Calcutta HC: Buyer’s ITC Can’t Be Denied Due to Supplier’s Retrospective GST Cancellation

The Calcutta High Court, Circuit Bench at Jalpaiguri, has reiterated that the retrospective cancellation of a supplier’s GST registration, by itself, cannot be the sole basis for denying Input Tax Credit (ITC) to a bona fide purchaser. An appellate order has been set aside by the bench of Justice Hiranmay Bhattacharyya, passed under the West […]

Gujarat HC's Order In The Case of M/s. Akash Agro Industries Limited Versus State of Gujarat & Ors.

Gujarat HC: Circulars Can’t Apply Prospective GST Notifications Retrospectively

The applicant has sent refund requests under section 54 of the Gujarat GST Act, 2017, for several tax periods from August 2018 to January 2019. These refund requests were made within the allowed time limit set by section 54, which was extended by notifications related to the COVID-19 pandemic. Adjudicating authority rejected the refund applications […]

GST Theft by Sleeping Modules

GST Fraud Alert: India Uncovers 24,109 Fake Invoice Cases in FY 2025-26

India has discovered over 24,000 cases of fake GST invoices in the current financial year 2025-26, a significant increase compared to previous years. The government shared this information in the Rajya Sabha on Tuesday. Authorities are becoming concerned about the growing number of inactive pharmaceutical companies and other shell businesses being used to falsely claim […]

Karnataka HC's Order in The Case of M/s Navayuga Engineering Company Limited vs. Joint Commissioner of Commercial Taxes

Karnataka HC Sets Aside GST Revision, Emphasizes Prior Assessment Requirement

The High Court of Karnataka has overturned a decision made by the Commercial Tax Department regarding Goods and Services Tax (GST). The court stated that the authority responsible for reviewing decisions cannot take action without first following the required procedures for GST assessments. A writ petition contesting a revision order issued via the Joint Commissioner […]

GST Rationalisation Has Corrected Inverted Duty Structure, Says FM Sitharaman

FM: GST Rate Rationalisation Has Corrected the Inverted Duty Structure for Industries

The Finance Minister Nirmala Sitharaman stated that the Goods and Services Tax (GST) rate rationalisation has rectified the inverted duty structure faced by various industries and ensured that any remaining cases identified by the industry will be addressed. She answered the discussion in the Rajya Sabha concerning the Manipur Goods and Services tax (Second Amendment) […]

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