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Search results for: GST Act

Jharkhand HC's Order in The Case of M/s. BLA Infrastructure Private Limited vs The State of Jharkhand

Jharkhand HC: Rejection of GST Refund Claim for Statutory Pre-Deposit on Limitation Grounds is Invalid

In a ruling, the Jharkhand High Court determined that denying a claim for a refund of a regulatory pre-deposit made under Section 107(6)(b) of the GST Act is not legally sustainable if the claim was submitted after the two-year limitation period outlined in Section 54(1). The Division Bench comprising Chief Justice M.S. Ramachandra Rao and Justice […]

Allahabad HC's Order In the Case of Merino Industries Ltd. V/S State of Uttar Pradesh and another

Allahabad HC Penalises SGST Joint Commissioner Ghaziabad in GST Demand Case

The Allahabad High Court has charged Rs. 20,000 on the SGST Joint Commissioner, Ghaziabad, who had issued a GST SCN without fixing the date and time for a personal hearing. Additionally, the commissioner passed an order under Section 74 of the Goods and Services Tax Act, 2017, demanding more than Rs. 5 crore, while neglecting […]

GST Notice Issued to University of Mumbai for Tax on Affiliation Fees

University of Mumbai (MU) Receives GST Notice Over Tax on Affiliation Fees

The CGST department of the Maharashtra government has issued a notice to the University of Mumbai (MU), demanding payment of ₹16.9 crore in GST dues dating back to 2017. Additionally, other public universities in the state have received similar notices requiring payment of GST on affiliation fees, applied retroactively. The recent development occurred as the […]

Instruction No. 03/2025-GST for Registrations

CBIC Releases Instruction No. 03/2025 to Facilitate GST Registration Procedure and Prevent Harassment

The Central Board of Indirect Taxes and Customs (CBIC) has provided comprehensive guidelines to standardise and expedite the GST registration process in response to increasing complaints about delays and issues. Instruction No. 03/2025, released by the GST Policy Wing, addresses the irregular practices being complied with by the officers at the time of scrutinising GST […]

Patna HC's Order In the Case of M/s JMD Alloys Ltd. V/S Union of India and Ors

Patna HC: Transitional Credit Inapplicable for Capital Goods Received After GST Implementation

While keeping the recovery of ₹8,62,566 as ineligible CENVAT credit, the Patna High Court ruled that transitional credit cannot be availed for capital goods received after GST implementation. The Division Bench of the High Court, comprising Justices Rajeev Ranjan Prasad and Ramesh Chand Malviya, ruled that “The distinction in the matter of giving the benefit […]

Bombay HC's Order in The Case of Goa University vs Joint Commissioner Of Central Goods And Service Tax

Bombay HC: Goa University’s Affiliation Fees Exempt from GST Due to Their Non-Commercial Nature

The Bombay High Court in Goa has decided that the fees charged by Goa University from the colleges it works with do not have to include Goods and Services Tax (GST). This is because the court found that the university’s activities are not focused on making a profit. A division bench consisting of Justices M.S. […]

Mumbai ITAT's Order In the Case of Oceaneering International GMBH V/S Deputy Commissioner of Income-tax (International Taxation)

ITAT Mumbai: GST Collected by Foreign Firm Not Part of Gross Receipts U/S 44BB

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) ruled that the GST collected by foreign companies is not included in Gross Receipts to calculate income under Section 44BB of the Income Tax Act, 1961. The appellant, Oceaneering International GMBH, questions the inclusion of GST in the calculation of presumptive income under section 44BB of […]

Gujarat GST AAR'S Order for ACUBE Engitech Company

Gujarat GST AAR: Vendor Duped in Fraud, But Tax Liability Still Applies on Supplied Goods

It appears that taxpayers who fall victim to fraudulent activities will not receive any tax relief. The Gujarat GST authority for Advance Ruling (AAR) has discovered that the goods supplied in the bogus transactions are within taxation. It outlined that the GST is applicable on the supply instead of the sale, even when the seller […]

Allahabad HC's Order in the Case of Hundal Traders V/S State of U.P. and Another

Clarify GST Penalty Under Rule 86B, Section 129: Petition Filed in Allahabad HC

The Allahabad High Court is currently looking into a case brought by Hundal Traders. They are challenging a decision made by the State Tax Officer from the Mobile Squad-3 in Saharanpur. The STO has begun the proceedings u/s 20 of the Integrated Goods and Services Tax Act, 2017 (IGST Act), and Section 129 of the […]

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