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Bombay High Court: Damages paid under an arbitral award for breach of contract not liable to GST, not covered under tolerating an act [Order attached]

Bombay High Court: Consolidated GST SCN under Section 73 and 74 for multiple financial years may be valid if limitation requirements for each year are independently satisfied [Order attached]

Gauhati High Court: Service tax cannot be imposed merely on basis of Form 26AS entries without verifying the underlying activity [Order attached]

AAAR Gujarat: ITC on GST paid for lease of land used for factory construction is completely blocked, regardless of timing, usage, or vacant portions [Order attached]

Andra Pradesh High Court: Transitional CENVAT credit available before GST cannot be denied by misinterpreting Section 140(5) while ignoring Section 140(1) [Order attached]

Bombay High Court: Department is legally obligated under Section 56 to pay interest on delayed IGST refunds, even if they claim the delay was for "bona fide" investigations [Order attached]

Bombay High Court: Cancellating GST registration due to temporarily disruption of business operations is illegal [Order attached]

Himachal Pradesh High Court: Parallel adjudicatory proceedings under GST on the same subject matter are barred once one authority has already initiated proceedings, but investigation can still continue [Order attached]

Madras High Court: Late fee under Section 47 is valid for delay in filing GSTR-9C, as it forms part of the annual return under Section 44 [Order attached]

Delhi High Court: Refund limitation for unutilised ITC must be computed as per Explanation 2(e) i.e., end of the financial year, and not as per Explanation 2(a) [Order attached]

Madras High Court: Advance rulings are binding on assessee but still open to challenge to Courts to prevent unequal tax treatment [Order attached]

Allahabad High Court: Penalty not specified in Show Cause Notice cannot be imposed later in the adjudication order [Order attached]

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