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AAR Gujarat: Since Notification referred only to “fuel”, concessional rate cannot be extended to ele... Bombay High Court: Second GST refund application cannot be rejected merely because a prior applicati... Gujarat High Court: Section 16(2)(c) is constitutionally valid, ITC is denied if the supplier fails... Calcutta High Court: False declaration in e-way bill and improper documentation can attract penalty...

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GST – Calcutta High Court: 394-days of delay in filing GST appeal cannot be condoned under Section 107(4); Natural justice is not violated if a hearing date is given but ignored by the taxpayer [Order attached]

GST – Himachal Pradesh High Court: Delay condoned in filing GST appeal, as registration cancellation affects livelihood - Right to carry on business is protected under Article 21 [Order attached]

GST – Patna High Court: Refund of wrong tax paid (CGST & SGST) is allowable under Section 77 if IGST is later paid correctly; limitation runs from date of IGST payment, not original wrong payment [Order attached]

GST - Gujarat High Court : Refund allowed of compensation cess on coal used in manufacturing export goods even when exports are made with payment of IGST - Circular being contrary to GST and Cess is set aside [Order atta...

GST – Calcutta HC dismisses Writ Petition filed against Section 74 order due to lack of evidence such as bank statements to support ITC claims within 180 days - Held appeal is proper remedy, not writ, when jurisdiction i...

GST – Delhi High Court: 285 Crore penalty on GST consultant on account of support in creating fake firms to fraudulently avail ITC - Court held Section 122(1A) of CGST Act is clearly applicable - Remedy lies in appeal [...

GST - Supreme Court: Flavored milk is to be classified under HSN 04030000 and taxed at 5% GST, and not 12% [Order attached]

GST – Orissa High Court: Writ petition is not maintainable when an effective alternative remedy by way of appeal is available, and no breach of natural justice or jurisdictional error is demonstrated [Order attached]

GST – Supreme Court: GST authorities must pass a reasoned order under Section 129(3) even if penalty is paid under protest, to safeguard appeal rights and ensure due process [Order attached]

GST – Allahabad High Court: Penalty cannot be imposed merely due to technical non-filling of Part-B of an e-way bill, especially when no tax evasion intent is evident [Order attached]

GST - Calcutta High Court: State Tax Officers must independently adjudicate transitional credit claims and is not bound by the opinion expressed in the verification report of the Central Tax Authority [Order attached]

GST – Gujarat High Court: Proceedings under Section 73 cannot be initiated merely due to data mismatch between E-way bill and GSTR-9 [Order attached]

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