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Delhi HC's Order in The Case of HVR Solar Private Limited vs. Sales Tax Officer Class Ii Avato Ward 67 & ANR

Delhi HC: Assessee Must Be Heard Before Rejection of Rectification Application Under GST Act

The Delhi High Court has ruled that as per proviso 3 to Section 161 of the Delhi Goods and Service Tax Act, 2017, an order rejecting the rectification application submitted via the taxpayer cannot be passed without first hearing the taxpayer. It was said by A division bench of Justices Prathiba M. Singh and Rajneesh […]

Madras HC's Order In Case of Ms Shanker Impexx vs. The Assistant Commissioner

Madras HC: Late GSTR-3B Filing Not Grounds to Deny GST ITC Post CGST Act Amendment

The High Court of Madras quashed the refusal of the GST Input Tax Credit (ITC) for late filing of GSTR-3B, mentioning the retrospective revision to the Central Goods and Services Tax(CGST) Act,2017. The applicant, Shanker Impexx, had contested the order passed by the first respondent dated 19.04.2023. The counsel of the petitioner said that the […]

Kerala HC's Order in The Case of M/s. Annoor Dental College Perumattom vs. State of Kerala

Kerala HC Directs Adjudicating Authority to Respond to Taxpayer’s Reply U/S 74 of GST Act

The petitioner in the case of Maya Pradeep Kumar vs. Audit Officer approached the Kerala High Court challenging a show cause notice (Ext.P4) issued under Section 74 of the CGST/SGST Acts. The applicant claimed that they answered all audit queries in the process of the audit, the final audit report (Ext.P3) overlooked these submissions directing to the […]

Rajasthan HC's Order in The Case of Giriraj Pugalia vs. Assistant Commissioner Of Income Tax

Rajasthan HC Upholds Section 153C Proceedings of Income Tax Act Based on Corroborated WhatsApp Chats

The interruption has been refused by the Rajasthan High Court with the beginning of the proceedings u/s 153C of the Income Tax Act, 1961 (“the Act”) that were alleged to have started only based on specific WhatsApp Chats, marking that the data in the chats were corroborated by certain transactions and therefore the said chat […]

Madras HC's Order In the Case of Sts-Kec(Jv) vs. State Tax Officer

Madras HC: 12% GST Applies to Works Contracts for Track Doubling & Infrastructure Under RVNL

In a recent ruling, the Madras High Court held that a works contract involving track doubling and associated infrastructure development under the purview of Rail Vikas Nigam Limited (RVNL) is subject to 12% GST, not 18% as claimed by the tax authorities. Justice Mohammed Shaffiq, delivering the judgment, emphasized that while exemption notifications should be […]

Uttarakhand HC's Order in The Case of Kotdwar Steel Limited vs. Office of the Deputy Commissioner Kotdwar

Uttarakhand HC Slams Dept Over Unlawful GST ITC Blocking, Questions Legal Basis for Coercive Action

In a recent ruling, the Uttarakhand High Court expressed serious concerns over the GST department’s action of negatively blocking the input tax credit (ITC) without issuing a prior notice, questioning the legal authority for such coercive measures. “The working of the Department is startling and shocking. It is not known and incomprehensible as to which […]

GST Multi-Factor Authentication to Prevent Unauthorized and Fraudulent Activities

GST Portal Introduces Multi-Factor Authentication Feature to Enhance Security

On April 1, 2025, as the new financial year starts, influential amendments in the Goods and Services Tax (GST) compliance have come into force, steering in enhanced security measures via multi-factor authentication (MFA) on the GST portal. The motive of the same update is to strengthen the system against unauthorized access and fraudulent activities. What […]

SC's Order in the Case of CBIC vs. M/s Aberdare Technologies Private Limited & Ors.

Supreme Court Directs CBIC to Set Practical Deadlines for Fixing Errors in GST Returns

The Supreme Court has emphasized the need for the Central Board of Indirect Taxes and Customs to set realistic timelines for taxpayers to correct bona fide errors in forms while filing GST returns. The bench of CJI Sanjiv Khanna and Justice Sanjay Kumar was hearing a challenge to the Bombay High Court order which authorized […]

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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