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Himachal Pradesh High Court - When a matter is remanded for fresh adjudication, the appellate author... Meghalaya High Court - GST disputes on classification, exemption, and taxability should generally be... Gauhati High Court - Bona fide purchaser cannot be denied ITC merely because the supplier failed to... Gauhati High Court - ITC cannot be denied to a bona fide purchaser merely because the supplier faile...

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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]

Madras High Court - Merely because an intimation was initially issued u/s 73, Department is not precluded from subsequently invoking Section 74 [Order attached]

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