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Calcutta HC's Order in The Case of Sayan Biswas vs. Deputy Commissioner of Revenue

Calcutta HC Upholds Separate GST Notices for Same Period If Grounds Differ

The Calcutta High Court has ruled that the GST (Goods and Services Tax) authorities are allowed to issue separate notices under Sections 73 and 74 of the CGST/WBGST Act for the same tax period, given the basis of each notice is not same, however, it quashed the notice which raised the issued which already dealt […]

Tamil Nadu GST AAAR's Order for M/S High Energy Batteries (India) Limited

TN AAAR: GST Applicable on Silver Extracted from Used Batteries Supplied Free by Indian Navy

The decision of the Authority for Advance Ruling that Goods and Services Tax (GST) is applicable on the value of silver that is extracted from old or used batteries received free of cost from Indian Naval formations has been kept by the Tamil Nadu Appellate Authority for Advance Ruling (AAAR). The silver extracted from the […]

Karnataka HC's Order In Case of M/s Muni Naga Reddy HUF vs. Assistant Commissioner of Commercial Taxes

Karnataka HC Orders GST Authority to Set up Tracking Mechanism for Email Notices

The Karnataka High Court has ordered the GST department to set up a system that lets it keep track of the notices it sends to taxpayers through email. This means that when notices are sent, there will be a way to confirm that they were delivered and received. The department must develop a system to […]

Delhi HC's Order In Case of M/s Raks Trade Logistics Pvt. Ltd. vs. Sales Tax Officer

Delhi HC Gives Relief After Duplicate GST Order Appears on Portal, Allows Reply to SCN Notices

The Delhi High Court allowed an option to reply to the GST show cause notice on seeing duplication of the order in the GSTN portal. The applicant, Raks Trade Logistics Pvt. Ltd., asked for setting aside the show cause notice dated 20th November, 2024, and the demand order dated 19th February, 2025. This is a […]

Calcutta HC's Order in The Case of Dharmendra Singh vs Deputy Commissioner of Revenue

Calcutta HC: Voluntary Tax Payment U/S 73(5) Cannot Be Treated as a Response to GST Notice U/S 74

The Calcutta High Court recently issued a ruling regarding the treatment of voluntary tax payments under the Goods and Services Tax (GST) framework. The court determined that the GST department acted improperly by considering a voluntary GST payment made under Section 73(5) of the CGST Act as a reaction to a show cause notice under […]

HP HC's Order in Case of Gagandeep Singh and another V/S State of H.P. and Another

Himachal Pradesh HC Rejects Plea: Fake Addresses Suggest GST Evasion U/S 69

The Himachal Pradesh High Court refused to quash the complaint under Section 69 of the CGST Act, noting that the use of fake supplier addresses indicates prima facie GST evasion. As per the bench, “When the officials went to the addresses mentioned in the invoices and found that no such entity existed, it was sufficient […]

Madras HC's Order In Case of Tvl Skp Readymix vs Commissioner of Commercial Taxes

Madras High Court Quashes GST Demand Order U/S 74 for Lack of Independent Reasoning

The Madras High Court has withdrawn a demand order related to the GST Act, 2017. The court discovered that the order just repeated the assessee’s answer without offering its investigation or argument. This lack of separate evaluation was a key basis for the court’s judgment to set aside the order. Tvl. SKP Readymix has furnished […]

Gujarat HC's Order in The Case of M/S NRM Metals (India) Private Limited & ANR. vs Union of India & ORS

Gujarat HC: State GST Summons and Orders Without DIN Still Legally Valid

The Gujarat High Court, in a ruling for State Goods and Services Tax (GST) administrations, ruled that the lack of a Document Identification Number (DIN) on summons, notices, or provisional-attachment orders issued via State GST officers does not make those instruments invalid. NRM Metals (India) Pvt Ltd and its director, who filed the writ petitions, […]

Gujarat HC's Order in The Case of Messrs Addwrap Packaging PVT. LTD. & ANR. vs. Union of India & ORS

Gujarat HC: Omission of GST Rule 96(10) Applies Prospectively to All Pending Proceedings

The Gujarat High Court has ruled that a specific rule in the tax regulations, known as Rule 96(10) of the CGST Rules, 2017, will apply going forward, but can also be used in current cases that are still being processed. The Division Bench of Justices Bhargav D. Karia and D.N. Ray on the issue said […]

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