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GST Advisory: Pre-deposit paid via DRC-03 is not considered for appeal filing unless linked to deman... Bombay High Court: GST authorities cannot seize cash under Section 67 without proper “reason to beli... Karnataka High Court: ITC cannot be blocked under Rule 86A for supplier’s actions when alleged fraud... Madras High Court : Demand order exceeding the amount proposed in the Show Cause Notice violates Sec...

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GST - Allahabad High Court: Proceedings under Section 74 unsustainable merely on basis of suspicion of circular trading or non-production of toll plaza receipts, in the absence of any statutory requirement [Order attache...

GST - Delhi High Court: Cases involving fraudulent availment of ITC entail complex factual examination, making unsuitable for writ adjudication - Directed recourse to statutory appeal [Order attached]

GST – Gujarat High Court: Confiscation under Section 130 with intent to evade payment of tax can be invoked independently without first concluding proceedings under Section 129 [Order attached]

GSTN issued consolidated FAQ on GSTR-9 and GSTR-9C - Expanded scope of Table 8A, Detailed reporting for claim–reversal–reclaim, Table 8H1 for import-related ITC timing issues, and many more [FAQs attached]

GST - Delhi High Court: Allegations of fraudulent ITC availment involve disputed facts and evidence, rendering them unsuitable for writ jurisdiction; Directed to pursue appellate remedy [Order attached]

GST – Gauhati High Court: Provisions of Section 16(2)(aa) read down till the time CBIC comes out with any practical solution of availability of ITC to the bona fide purchaser; ITC cannot be disallowed solely due to non-c...

GST - Allahabad High Court in the dispute of fake transactions holds recipient's ITC cannot be denied when supplier was registered and had filed GSTR-1 & 3B; Subsequent cancellation of supplier's registration cannot prej...

GST - Karnataka High Court allows refund of incorrect IGST paid on intermediary supplies; Held refund cannot be denied on limitation [Order attached]

GST - Gujarat AAR holds leasing a residential building for long-term accommodation remains exempt as residential renting even when leased to a company [Order attached]

GST - Karnataka High Court: Leasing residential premises as hostels to students and working professionals constitutes renting of residential dwelling for use as residence and is exempt from GST [Order attached]

GST – Delhi High Court: In cases involving allegations of fake ITC, multi-entity fraud or complex investigations, pre-consultation before SCN under 74 is not mandatory after 2020 amendment [Order attached]

GST – Gujarat High Court: IT support services provided by Indian subsidiary to US parent is not intermediary, held to be export of services; Refund rejection set aside [Order attached]

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