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Delhi High Court - Corrigendum can rectify an apparent portal error under Section 161 without creati... Punjab and Haryana High Court - Matter of fake ITC - Company must be arraigned as an accused before... Madras High Court - ITC on construction for leasing cannot be rejected without considering the Supre... Delhi High Court - ITC blocked under Rule 86A cannot itself be treated as payment of the Section 107...

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GST

Himachal Pradesh High Court - Once a GST Show Cause Notice is issued, only that authority can adjudicate the matter, preventing parallel proceedings on the same issue [Order attached]
Calcutta High Court - A GST adjudication order is considered valid if it is issued (digitally signed) within the statutory limitation period, even if it is uploaded or served to the taxpayer after the limitation expires...
Karnataka High Court - Section 6(2)(b) prohibits simultaneous adjudicatory proceedings but does not bar intelligence gathering or investigation by DGGI; Arrest held to be valid [Order attached]
Madhya Pradesh High Court: Uploading GST notices on the GST portal is a valid mode of service, and taxpayers cannot bypass available statutory remedies by directly invoking the High Court's writ jurisdiction [Order attac...
Haryana AAAR - Business support services performed in India for a foreign company, while facilitating services to an Indian client, qualify as intermediary services and not export of services [Order attached]
Andhra Pradesh High Court - Unsigned assessment order is legally invalid; Matter remanded for fresh adjudication [Order attached]
Gauhati High Court - A summary in Form GST DRC-01 cannot replace the mandatory Show Cause Notice under Section 73(1); any order passed without a valid SCN is unsustainable in law [Order attached]
Orissa High Court - Refund cannot be withheld merely because the department proposes to file an appeal, unless the statutory conditions for withholding the refund are fulfilled [Order attached]
Orissa High Court - Uploading a GST notice or order on the GST portal is valid service, and failure to check the portal cannot justify bypassing the statutory appeal process [Order attached]
Himachal Pradesh High Court - When a matter is remanded for fresh adjudication, the appellate authority must decide the case on merits and cannot reject it again merely on limitation grounds [Order attached]
Meghalaya High Court - GST disputes on classification, exemption, and taxability should generally be resolved through the statutory appeal process, not through a writ petition [Order attached]
Gauhati High Court - Bona fide purchaser cannot be denied ITC merely because the supplier failed to deposit GST with the Government, provided the purchase transactions are genuine [Order attached]
Gauhati High Court - ITC cannot be denied to a bona fide purchaser merely because the supplier failed to deposit GST, unless there is evidence of collusion or non-genuine transactions [Order attached]
Gauhati High Court: Single SCN and adjudication order can validly cover multiple financial years, provided the proceedings for each year are initiated and concluded within the limitation period prescribed under CGST Act...
Gauhati High Court - Partners benefiting from GST evasion can be personally penalised u/s 122(1A), even if the underlying transactions occurred before its insertion on 01.01.2021 [Order attached]
West Bengal AAR - Retrospective insertion of Section 16(5) extends the time limit for availing ITC but does not permit taxpayers to reclaim ITC that was already reversed in compliance with the earlier advance ruling [Ord...
Madras High Court - Failure to maintain job work records and filing Form ITC-04 justify Department invoking Section 74 proceedings [Order attached]
Orissa High Court - Date of communication of order must be excluded while computing appeal limitation, and an appeal filed within the condonable period cannot be rejected as time-barred [Order attached]
Kerala High Court - Cross-charging credit without ISD registration prior to April 2025 could not be treated as a violation, being transaction as revenue-neutral [Order attached]
Bombay High Court - A single GST SCN cannot consolidate multiple financial years/tax periods; Such notices defeats legislative scheme and renders proceedings jurisdictionally defective [Order attached]
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