Supplies to SEZ: When Refund Works and When it Fails
Supplies made to the Special Economic Zone (SEZ) units or the developers fall under a special segment of the GST system as they are classified as...
Summons u/s 70 CGST Act Held Valid: Bombay HC Court Rules No Illegal Detention, 10 lakh Compensation Plea Dismissed [Read Order]
In a recent ruling Bombay High Court dismissed the writ petition seeking 10 lakh compensation for alleging illegal detention by GST officers. The Court held that the summons issued under Section 70...
Karnataka HC Quashes GST DRC-13 Issued to Company for Dues of Another Entity, Orders Refund [Read Order]
The Karnataka High Court has set aside a GST recovery notice issued in Form DRC-13 after holding that tax authorities cannot recover dues of one company from the bank account of another independent ...
![Karnataka HC Quashes GST DRC-13 Issued to Company for Dues of Another Entity, Orders Refund [Read Order]](https://images.taxscan.in/h-upload/2026/02/13/500x300_2125001-karnataka-hc-quashes-gst-drc-13-issued-company-dues-another-entity-orders-refund-taxscan.webp "Karnataka HC Quashes GST DRC-13 Issued to Company for Dues of Another Entity, Orders Refund [Read Order]")
Purchaser Not Liable for Supplier’s Failure to Deposit GST: Tripura HC allows ITC, should Apply Reads Down Principle [Read Order]
A purchaser cannot be denied Input Tax Credit ( ITC ) merely because the supplier failed to deposit GST ( Goods and Services Tax ) with the Government, ruled the Tripura High Court. It has read down...
![Purchaser Not Liable for Supplier’s Failure to Deposit GST: Tripura HC allows ITC, should Apply Reads Down Principle [Read Order]](https://images.taxscan.in/h-upload/2026/02/13/500x300_2124930-purchaser-liable-suppliers-failure-deposit-gst-tripura-hc-itc-down-principle-taxscan.webp "Purchaser Not Liable for Supplier’s Failure to Deposit GST: Tripura HC allows ITC, should Apply Reads Down Principle [Read Order]")
GST Authority exempts security and cleaning services in government hospitals under Notification: AAR [Read Order]
In a recent ruling, the West Bengal Authority for Advance Ruling (AAR) has held that the supply of security personnel and scavenging staff to state‑run medical colleges and hospitals qualifies as a...
![GST Authority exempts security and cleaning services in government hospitals under Notification: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/13/500x300_2124925-gst-authority-exempts-security-cleaning-services-government-hospitals-under-notification.webp "GST Authority exempts security and cleaning services in government hospitals under Notification: AAR [Read Order]")
ITC on food and beverages is admissible only when they form part of composite event management package taxed at 18% GST: AAR [Read Order]
A consolidated invoice from hotels or vendors, itemizing room rent, hall charges, and food, is sufficient for ITC eligibility under Section 16(2)In a recent ruling West Bengal Authority for Advance...
![ITC on food and beverages is admissible only when they form part of composite event management package taxed at 18% GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/500x300_2124831-itc-on-food-and-beverages-is-admissible-only-when-they-form-part-of-composite-event-management-package-taxed-at-18-gst-aar.webp "ITC on food and beverages is admissible only when they form part of composite event management package taxed at 18% GST: AAR [Read Order]")
[Breaking] GSTR-1 vs GSTR-3B Mismatch: GSTAT Principal Bench Quashes FAA’s S.74 to S.73 Conversion [Read Order]
In the first judgment of the GST Appellate Tribunal ( GSTAT ), Principal Bench, has held that where differences between GSTR-1 and GSTR-3B arise due to credit notes, advances, and timing...
![[Breaking] GSTR-1 vs GSTR-3B Mismatch: GSTAT Principal Bench Quashes FAA’s S.74 to S.73 Conversion [Read Order]](https://images.taxscan.in/h-upload/2026/02/13/500x300_2124909-gstr-1-gstr-3b-mismatch-gstat-principal-bench-faa-taxscan.webp "[Breaking] GSTR-1 vs GSTR-3B Mismatch: GSTAT Principal Bench Quashes FAA’s S.74 to S.73 Conversion [Read Order]")