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Andra Pradesh High Court - Best-judgment assessment cannot survive when the taxpayer subsequently files valid GSTR-3B return and also paid late fee and interest, within 60 days [Order attached]

Andra Pradesh High Court: - E-way bill expiry after vehicle breakdown cannot justify Section 129 GST proceedings [Order attached]

Supreme Court - Input Tax Credit cannot be claimed if the supplier has not deposited the tax, and the provision imposing this condition is constitutionally valid [Order attached]

Punjab & Haryana High Court - Show cause notice prepared using an AI tool, without independent application of mind by the tax officer, is legally unsustainable [Order attached]

Delhi High Court: Department retaining money for 12 years is not a ground to claim 12% interest, once Section 35FF prescribes interest on refund at 6% per annum, courts cannot enhance it [Order attached]

Punjab & Haryana High Court: State cannot refuse to comply with First Appellate Authority's order merely because it intends to challenge it, especially when no stay has been granted by a higher forum [Order attached]

Gujarat High Court: Customs Circular No. 35/2010 did not introduce new benefit of drawback, but is merely clarificatory and applies retrospectively; Directed to grant interest @12% [Order attached]

Calcutta High Court: GST order digitally signed within the limitation period remains valid even if it is uploaded on the GST portal after the limitation expires [Order attached]

Gujarat High Court - State GST officers are empowered under Section 4 of the IGST Act to act as proper officers without a separate Central notification, and remedial appeal can be against their orders [Order attached]

Andra Pradesh High Court: Delayed debit from the electronic cash ledger attracts interest, but penalty under Section 74 cannot be imposed without proving fraud, wilful misstatement, or suppression [Order attached]

West Bengal AAAR - CKD e-rickshaw qualifies as a complete vehicle attracting 5% GST only when all components required for assembly are supplied together as a complete CKD/SKD kit [Order attached]

GSTAT - No additional GST pre-deposit for GSTAT Appeal is needed when the earlier appeal deposit exceeds 10% of the reduced disputed tax demand [Order attached]

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