Navasree A.M
Navasree A M, B.B.A., LL.B. (Hons), a lawyer with over 2.5 years of experience as a researcher and content writer at Taxscan, specializing in Indirect Taxes and Corporate Laws.
![GST ITC Claims Made Before 30.11.2021 Valid u/s 16(5): Madras HC Quashes S. 73 Order, Clarifies Assessee Barred from Claiming Refund of Paid Tax Amount [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2066735-gst-itc-gst-act-madrashc-taxscan.webp "GST ITC Claims Made Before 30.11.2021 Valid u/s 16(5): Madras HC Quashes S. 73 Order, Clarifies Assessee Barred from Claiming Refund of Paid Tax Amount [Read Order]")
GST ITC Claims Made Before 30.11.2021 Valid u/s 16(5): Madras HC Quashes S. 73 Order, Clarifies Assessee Barred from Claiming Refund of Paid Tax Amount [Read Order]
In a recent ruling, the Madras High Court has quashed assessment orders passed under Section 73 of the Tamil Nadu GST Act, 2017, pertaining to the...
![Reassessment Notices Issued by JAO instead of FAO Not Valid: Madras HC Quashes Notices, Permits Revival After SC Verdict on Hexaware Case [Read Order]](https://images.taxscan.in/h-upload/2025/07/19/250x150_2065679-itat-section-148-income-tax-act-reassessment-notice-taxscan-1.webp "Reassessment Notices Issued by JAO instead of FAO Not Valid: Madras HC Quashes Notices, Permits Revival After SC Verdict on Hexaware Case [Read Order]")
![Summary of SCN Not a Substitute to Show Cause Notice : Gauhati HC quashes Summary of S. 74 Order and SCN [Read Order]](https://images.taxscan.in/h-upload/2025/07/19/250x150_2065684-summary-of-scn-substitute-show-cause-notice-gauhati-hc-summary-scn-taxscan.webp "Summary of SCN Not a Substitute to Show Cause Notice : Gauhati HC quashes Summary of S. 74 Order and SCN [Read Order]")
![Failure to Attend Hearing Noticed: Madras HC directs to Pay 5% Pre-deposit from ECR for Final Hearing Opportunity [Read Order]](https://images.taxscan.in/h-upload/2025/07/19/250x150_2065701-failure-to-attend-hearing-noticed-hearing-noticed-madras-hc-madras-hc-directs-to-pay-5-pre-deposit-taxscan.webp "Failure to Attend Hearing Noticed: Madras HC directs to Pay 5% Pre-deposit from ECR for Final Hearing Opportunity [Read Order]")
GST Registration Revocation Delay: Gauhati HC Permits Restoration if assessee Files Pending Returns, Pays Full Dues [Read Order]
The Gauhati High Court has allowed the restoration of the GST (Goods and Services Tax) registration that was revoked because of extended non-filing of returns, provided that all statutory...
![GST Registration Revocation Delay: Gauhati HC Permits Restoration if assessee Files Pending Returns, Pays Full Dues [Read Order]](https://images.taxscan.in/h-upload/2025/07/19/500x300_2065700-gst-registration-taxscan.webp "GST Registration Revocation Delay: Gauhati HC Permits Restoration if assessee Files Pending Returns, Pays Full Dues [Read Order]")
GST Registration Cancellation for Non-Filing of Returns: Uttarakhand HC Directs GST Authority to Consider Revocation Plea if Dues Cleared
In a recent ruling, with regards to the GST registration cancellation, the Uttarakhand High Court has allowed a registered assessee to seek restoration of its cancelled GST registration, provided it...
GST Order issued imposing Penalty u/s 74 without Granting Hearing Opportunity: Madras HC sets aside order [Read Order]
The Madras High Court has set aside a penalty order issued under Section 74 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, for having been passed without affording a personal hearing to...
![GST Order issued imposing Penalty u/s 74 without Granting Hearing Opportunity: Madras HC sets aside order [Read Order]](https://images.taxscan.in/h-upload/2025/07/19/500x300_2065424-penalty-tax-is-paid-madras-hc-gst-dept-appeal-taxscan.webp "GST Order issued imposing Penalty u/s 74 without Granting Hearing Opportunity: Madras HC sets aside order [Read Order]")
2600 Firms Formed Using Forged GST Numbers to Defraud State: Allahabad HC Rejects Bail Plea of Accused [Read Order]
The Allahabad High Court has rejected the bail application of an accused allegedly involved in a massive racket where approximately 2,600 firms were created using forged GST numbers to defraud the...
![2600 Firms Formed Using Forged GST Numbers to Defraud State: Allahabad HC Rejects Bail Plea of Accused [Read Order]](https://images.taxscan.in/h-upload/2025/07/19/500x300_2065432-gst-numbers.webp "2600 Firms Formed Using Forged GST Numbers to Defraud State: Allahabad HC Rejects Bail Plea of Accused [Read Order]")
Supreme Court Directs CBIC to Re-examine Timelines for Correcting Bona Fide Errors in GST Filings [Read Order]
The Supreme Court of India has directed the Central Board of Indirect Taxes and Customs ( CBIC ) to revisit and re-evaluate the statutory provisions and timelines that govern the correction of bona...
![Supreme Court Directs CBIC to Re-examine Timelines for Correcting Bona Fide Errors in GST Filings [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2065268-supreme-court-supreme-court-directs-cbic-cbic-cbic-to-re-examine-timelines-taxscan.webp "Supreme Court Directs CBIC to Re-examine Timelines for Correcting Bona Fide Errors in GST Filings [Read Order]")
![Wrong Shipment Place in GST E-Way Bill No Ground for Seizure or Penalty: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2064956-gst-e-way-bills-e-way-bill-wrong-shipment-place-penalty-taxscan.webp "Wrong Shipment Place in GST E-Way Bill No Ground for Seizure or Penalty: Allahabad HC [Read Order]")
Mere Absence of Activity at Principal Place Does Not Prove Fake Invoice or Lack of Goods Ownership: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court has quashed a GST (Goods and Services Tax) penalty order imposed for alleged fake invoicing and wrongful ownership on the mere basis of inactivity at...
![Mere Absence of Activity at Principal Place Does Not Prove Fake Invoice or Lack of Goods Ownership: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2064957-fake-invoices-1.webp "Mere Absence of Activity at Principal Place Does Not Prove Fake Invoice or Lack of Goods Ownership: Allahabad HC [Read Order]")