Monthly Archives: July 2026

GST CASE LAWS 16.07.2026

By | July 17, 2026

GST CASE LAWS 16.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 6 Mohammed Kamran v. Senior Intelligence Officer Directorate General of Goods and Service Tax Intelligence Parallel proceedings by Central GST during a State GST inquiry are permissible if the State inquiry is formally transferred, no identical liability overlaps, and the Central… Read More »

Delayed GSTAT Appeal Filed Without Statutory Pre-Deposit and Stay Undertaking Bars Recovery Refund Claim

By | July 17, 2026

Delayed GSTAT Appeal Filed Without Statutory Pre-Deposit and Stay Undertaking Bars Recovery Refund Claim Delayed GSTAT Appeal Filed Without Statutory Pre-Deposit and Stay Undertaking Bars Recovery Refund Claim Issue Whether an assessee is entitled to a refund of tax recovered by the Revenue after the issuance of an Order-in-Appeal, where the assessee fails to file… Read More »