The assessee must prove the physical movement of goods to claim disputed ITC. Issue Can Input Tax Credit (ITC) be denied if a taxpayer, despite showing invoices and proof of bank payments, fails to provide evidence of the actual physical movement of goods from suppliers who are later found to be non-existent or bogus? Facts… Read More »
A court can grant relief from multiple pre-deposits in cases of overlapping GST demands. Issue When a taxpayer is faced with multiple, overlapping demand orders and notices from different GST authorities for the exact same issue and period, what is the appropriate legal remedy, and can a court provide relief from the statutory requirement of… Read More »
Judicial Roundup: GST SCN Validity, Refund Restoration, and Constitutional Challenges (September 29, 2025) Calcutta HC Scrutinizes Section 74 Notice for Exempt Supplies The Calcutta High Court agreed to examine the validity of invoking Section 74 (which pertains to fraud/suppression/willful misstatement) of the GST Act for disputes related to alleged excess claims of exemption on certain… Read More »
Attachment Lifted: Provisional Attachment of Bank Accounts Must Be Removed Upon Filing of GST Appeal The Delhi High Court ruled that the provisional attachment of a taxpayer’s bank accounts under the GST Act becomes unsustainable and must be lifted immediately once the taxpayer files a statutory appeal and makes the mandatory pre-deposit required under the… Read More »
Prior Charge Rule: Karnataka HC Resolves Conflict Between GST Act and SARFAESI Act Date of Charge Creation is Decisive The Karnataka High Court ruled that in a conflict over priority of claims on a mortgaged property between the Goods and Services Tax (GST) Act and the Securitization and Reconstruction of Financial Assets and Enforcement… Read More »
Tax Cuts and Festivities Drive Auto Fuel Demand Surge in September Strong Annual and Monthly Diesel Growth India’s diesel consumption saw a significant rise in September 2025, climbing 6.4% year-on-year (y-o-y) and 2.9% month-on-month (m-o-m), reaching approximately 6.77 million tonnes. This growth was notable as it occurred despite heavy monsoon rains during the month.… Read More »
4,000 GST Complaints Flood Consumer Helpline in First Week of Reforms Surge in Consumer Grievances Following the rollout of the GST 2.0 reforms on September 22, the National Consumer Helpline (NCH) registered a total of 3,981 GST-related complaints/calls within the first week (as of the following Thursday). This surge indicates widespread public dissatisfaction over… Read More »
Custody Unwarranted: Panvel Businessman Granted Bail in ₹60 Crore GST Fake Invoice Case Grounds for Granting Bail The Esplanade court granted bail to Nandlal Pandurang Uike, a Panvel-based businessman accused in a GST fraud case involving ₹60 crore in fake invoices and a wrongful Input Tax Credit (ITC) claim of ₹10.68 crore. The court ruled… Read More »
Tax Turmoil: Karnataka CM Claims ₹15,000 Crore Loss Due to Central GST Rate Cuts Massive Annual Revenue Loss Chief Minister Siddaramaiah revealed that the Central Government’s decision to rationalize and reduce Goods and Services Tax (GST) rates could cost the state of Karnataka an estimated ₹15,000 crore annually. While acknowledging the inability to oppose the… Read More »
GST Slashes Rates to Ignite West Bengal’s Art and Industry: From Terracotta to Textiles Empowering Traditional Handicrafts The GST rate on numerous traditional crafts and handicrafts has been cut from 12% to 5%, resulting in a direct price reduction of approximately 6.25% for consumers. This key reform is set to boost sales and secure livelihoods… Read More »