Calcutta High Court Upholds Statutory Appeal: Writ Petition Not Maintainable for Disputed Detention Facts The Calcutta High Court ruled that a writ petition challenging a detention order under Section 129(3) of the CGST Act is not maintainable when the core issue involves disputed questions of fact. In such cases, the taxpayer must use the… Read More »
Taxpayer Granted Refund with Interest: Wrong Adjustment Against Cancelled Liability The Kerala High Court ruled that a taxpayer is entitled to a refund, along with statutory interest, when the tax authorities wrongly adjust a legitimate refund claim against an outstanding demand that had already been cancelled by the appellate authority. Key Points of the… Read More »
Judicial Victory for Service Exporters: Principal-to-Principal Contracts Qualify as Export of Services The Rajasthan High Court delivered a significant ruling clarifying the distinction between “Export of Services” (zero-rated, eligible for IGST refund) and “Intermediary” services (taxed in India). The court held that services provided under a direct, principal-to-principal contract to a foreign client are exports,… Read More »
AAR Rulings Are Not Binding on Other GSTIN Holders: Madhya Pradesh High Court The Madhya Pradesh High Court ruled that an Advance Ruling (AAR) issued to one business entity (GSTIN holder) is not legally binding on a different, independent GST-registered entity, even if both operate under the same brand name. Key Points of the… Read More »
Tax Authorities Must Dispose of Rectification Applications Within Six Months: Madras HC The Madras High Court ruled that a rectification application filed by a taxpayer under Section 161 of the CGST Act must be compulsorily disposed of by the tax authorities within the maximum period of six months from the date the original order,… Read More »
Advocate Privilege Upheld: Searches Require Strict Judicial Safeguards The Delhi High Court delivered a crucial ruling affirming that searches of an advocate’s office, documents, and electronic devices by GST authorities are permissible only under exceptional circumstances and must be subject to stringent judicial safeguards to protect attorney-client privilege. Key Points of the Judicial… Read More »
Liberty Prevails: Bail Granted in GST Fraud Case After Prolonged Pre-Trial Custody The Gujarat High Court ruled that bail should be granted to an accused involved in a GST Input Tax Credit (ITC) fraud case, even though it is an economic offense, citing the extended period of pre-trial custody and the completion of the… Read More »
IMPORTANT GST CASE LAW 07.10.2025 Section Case Law Title Brief Summary Citation Relevant Act R.U. Overseas vs. Directorate General of Goods and Services Tax Intelligence DGGIC HC directed the petitioner to avail the appellate remedy for challenging multiple GST Orders-in-Original related to overlapping ITC claims and demands. For the connected appeals, the pre-deposit was confined… Read More »
A demand notice under Section 73 of the CGST Act, 2017, is invalid if it’s not preceded by a scrutiny notice in Form GST ASMT-10 as required by Section 61 of the Act. Issue Can the GST authorities initiate demand and recovery proceedings under Section 73 of the CGST Act, 2017, based on discrepancies found… Read More »
The Supreme Court upheld an interim stay on a penalty imposed for not mentioning the “biltee number” (consignment note number) on a tax invoice. Issue Is it legally valid for the GST department to impose a penalty on a taxpayer for not mentioning the “biltee number” on a tax invoice, especially when Rule 46 of… Read More »