Differences of ITC availed in Form GSTR-3B against Form GSTR-2A: Orissa HC Quashes GST Order on violation of Natural Justice Principle
The High Court of Orissa ina case regarding the differences of Input Tax Credit (ITC) availed in Form GSTR-3B against Form GSTR-2A, quashed the...
![GST Cancellation Over Non-Filing of Returns Set Aside: Madras HC Grants Opportunity to Clear Dues Barring Adjustment from Unutilised ITC [Read Order]](https://images.taxscan.in/h-upload/2025/06/17/250x150_2049397-gst-gst-cancellation-gst-cancellation-over-non-filing-non-filing-of-returns-taxscan.webp "GST Cancellation Over Non-Filing of Returns Set Aside: Madras HC Grants Opportunity to Clear Dues Barring Adjustment from Unutilised ITC [Read Order]")
Merely Being a Subsidiary Does Not Qualify as 'Agent' under GST: Bombay HC Criticizes Dept for Relying on Unrelated Definitions [Read Order]
In a recent decision, the Bombay High Court ruled that a wholly owned Indian subsidiary providing services to its foreign parent company does not automatically become an “agent” under Section 2(5)...
![Merely Being a Subsidiary Does Not Qualify as Agent under GST: Bombay HC Criticizes Dept for Relying on Unrelated Definitions [Read Order]](https://images.taxscan.in/h-upload/2025/06/17/500x300_2046245-gst-site-img.webp "Merely Being a Subsidiary Does Not Qualify as Agent under GST: Bombay HC Criticizes Dept for Relying on Unrelated Definitions [Read Order]")
Duplication of GST Proceedings on Same Matter: Kerala HC Quashes Rejection of Rectification Request Filed by Mail
In a significant ruling, the Kerala High Court has quashed an order-in-original issued against an already adjudicated issue and the rejection of a rectification request under Section 161 of the...
GST Rectification Application Rejected Stating ‘No errors apparent on the face of the record’: Madras HC sets aside Rejection Order [Read Order]
In a recent ruling, the Madurai bench of Madras High Court quashed an order rejecting a GST ( Goods and Services Tax) rectification application on the ground that the petitioner was denied a...
![GST Rectification Application Rejected Stating ‘No errors apparent on the face of the record’: Madras HC sets aside Rejection Order [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/500x300_2045701-gst-rectification-application-rejected-no-errors-apparent-on-the-face-of-the-record-taxscan.webp "GST Rectification Application Rejected Stating ‘No errors apparent on the face of the record’: Madras HC sets aside Rejection Order [Read Order]")
GST Dept Counsel Admits No Personal Hearing Granted before Passing Order: Madras HC remands Matter on Pr-edposit Requirement [Read Order]
The Madras High Court has quashed a GST assessment order that was passed without granting the petitioner an opportunity for a personal hearing. Notably, the counsel for the GST department herself...
![GST Dept Counsel Admits No Personal Hearing Granted before Passing Order: Madras HC remands Matter on Pr-edposit Requirement [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/500x300_2045660-pr-edposit-requirement-personal-hearing-pr-edposit-taxscan.webp "GST Dept Counsel Admits No Personal Hearing Granted before Passing Order: Madras HC remands Matter on Pr-edposit Requirement [Read Order]")
![Delhi GST Dept Clarifies ITC Availability on Supply of Goods in Ex-Works Contracts [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/500x300_2045608-supply-of-goods-itc-gst-taxscan.webp "Delhi GST Dept Clarifies ITC Availability on Supply of Goods in Ex-Works Contracts [Read Order]")
![Supreme Court & High Courts Weekly Round-up [May 31st to June 8th, 2025]](https://images.taxscan.in/h-upload/2025/06/16/500x300_2045151-supreme-court-high-court-weekly-round-up-taxscan.webp "Supreme Court & High Courts Weekly Round-up [May 31st to June 8th, 2025]")