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Search results for: Goods and Services Tax

Calcutta HC's Order In Case of M/s. Traco Enterprises vs. Deputy Commissioner of Revenue

GST Penalty Blocked: Calcutta HC Restrains Action Without Prior Approval

In the context of developments reshaping GST legislation, the Calcutta High Court has denied the state department the authority to proceed with a penalty notice issued under Section 122 of the CGST/WBGST Act, 2017, without prior approval from the court. The order was issued in connection with an investigation conducted under Section 35(6), which pertains […]

SC's Order In Case of Assistant Commissioner of Central Taxes vs. Gemini Edibles and Fats India Limited

SC Rejects GST Commissioner’s Plea, Refuses to Interfere with AP HC Ruling on ITC Mismatch Refunds

A batch of Special Leave Petitions filed by the Assistant Commissioner of Central Taxes has been dismissed by the Supreme Court of India, refusing to interfere with the Andhra Pradesh High Court’s decision, which clarified the availability of GST ITC refunds in cases of mismatches in the tax credit ledger. The applicant, Gemini Edibles and […]

Delhi HC's Order In the Case of Mukesh Kumar Garg Vs. Union of India

Delhi High Court Expresses Concern Over Misuse of Section 16 for Wrongful Availment of GST ITC

The Delhi High Court has expressed concerns about the misuse of Section 16 of the CGST Act, 2017. Many traders have been taking advantage of this provision to wrongfully claim input tax credits, which is not permitted. This situation has raised alarms regarding fairness and legality in tax practices. Through the provisions, the businesses are […]

Delhi HC's Order for in The Case of M/S Mahesh Fabrinox PVT. LTD vs. Union of India & ANR

Delhi High Court Slams Misuse of Writ Petitions in Fraudulent ITC Cases Under GST

The Delhi High Court has strongly criticised the recurring trend of individuals who either fraudulently claimed Input Tax Credit (ITC) or facilitated such claims, and then sought to challenge penalty orders under Section 74 of the CGST Act, 2017, by misusing the Court’s writ jurisdiction on technical grounds. A division bench of Justices Prathiba M. […]

Himachal Pradesh HC's Order in The Case of M/s Himalaya Wellness Company vs. Union of India & Ors

Himachal Pradesh HC Dismisses Himalaya’s Plea Against GST Show Cause Notice

The Himachal Pradesh High Court dismissed Himalaya Wellness Company’s challenge to a 15-page show cause notice (SCN) issued under GST rules. The SCN sought to collect ₹4.37 crores in allegedly inadmissible input tax credit (ITC). The Division Bench of Justice Tarlok Singh Chauhan and Justice Sushil Kukreja opined that acceptance of a show cause notice […]

J&K HC's Order In the Case of Vishal Verma vs. Union of India

J&K HC: GST Liability to Be Determined Based on Tender Submission Date as per Condition No. 49

Contractors are required to file GST at the prevailing rate on the due date for submitting tenders, rather than when the work is allocated. This is outlined in Special Condition No. 49 of the contract agreement, as stated by the Jammu and Kashmir High Court. According to section 13 of the CGST Act, the applicant […]

GST E-Way Bill Generation Hits Record High in March 2025

March 2025 Sees Record 12 Cr GST E-Way Bills, Reflecting Strong Economic Activity

At the end of the year, an indication of surged economic activity, e-way bill (EWB) generation rose to an all-time high of over 12 crore in March 2025, which specifies an influential 20% rise compared to the previous month. This marks the highest number of e-way bills issued in a single month since the system’s […]

GST Rate Cut on Farming Equipment Under Discussion, GoM Reviewing Proposal

GST Rate Reduction on Agricultural Equipment Under Review by GoM: FM

Union Finance Minister Nirmala Sitharaman stated that a proposal to reduce the GST on agricultural equipment and inputs is currently being reviewed by a Group of Ministers (GoM). Sitharaman answering the queries on the Finance Bill, 2025 mentioned that a proposal to reduce the GST on farm inputs, including tractors, drip irrigation systems, fertilisers, and pesticides, to […]

Kerala HC's Order In Case of Sreedhanya Construction Company Vs State of Kerala

Kerala HC: Contractor Not Permitted to Claim Additional GST If Rates Are Inclusive

The Kerala High Court ruled that when contract rates are fixed, including GST and other applicable taxes, the contractor cannot claim GST in addition to the fixed rates. Consequently, the writ petition was dismissed. The applicant is a partnership firm involved in undertaking contracts for the construction of roads and bridges and is cited to […]

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