![S.93 GST Act Does not Permit to Determine Demand Against Deceased and Recovery from Legal Heir: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/07/500x300_2041638-allahabad-hc-taxscan.webp "S.93 GST Act Does not Permit to Determine Demand Against Deceased and Recovery from Legal Heir: Allahabad HC [Read Order]")
S.93 GST Act Does not Permit to Determine Demand Against Deceased and Recovery from Legal Heir: Allahabad HC [Read Order]
The Allahabad High Court has held that GST ( Goods and Services TAx ) proceedings cannot be initiated or continued against a deceased person under ...
![Finance Department Notifies Amendments to Delhi GST Rules: One Person Company Added, Forms and Interest Provisions Revised [Read Notification]](https://images.taxscan.in/h-upload/2025/06/06/250x150_2041582-finance-department-finance-department-notifies-amendments-to-delhi-gst-rules-taxscan.webp "Finance Department Notifies Amendments to Delhi GST Rules: One Person Company Added, Forms and Interest Provisions Revised [Read Notification]")
GST Payer Not Obligated to Monitor Portal for 2018-19 Notice Post- Registration Cancellation on 31st March 2019: Allahabad HC [Read Order]
Recently, the Allahabad High Court has observed that a GST payer whose registration stood cancelled as of March 31, 2019, cannot be expected to monitor the GST portal for any electronic notices...
![GST Payer Not Obligated to Monitor Portal for 2018-19 Notice Post- Registration Cancellation on 31st March 2019: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/07/500x300_2041600-gst-payer-obligated-to-monitor-portal-2018-19-notice-post-registration-cancellation-allahabad-hc-taxscan.webp "GST Payer Not Obligated to Monitor Portal for 2018-19 Notice Post- Registration Cancellation on 31st March 2019: Allahabad HC [Read Order]")
![GST Demand Beyond Show Cause Notice is Legally Unsustainable: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/07/500x300_2041589-gst-demand-show-cause-notice-legally-unsustainable-allahabad-hc-taxscan.webp "GST Demand Beyond Show Cause Notice is Legally Unsustainable: Allahabad HC [Read Order]")
Orissa HC Grants Relief to GST Registrant, Orders Consideration of Revocation Application Despite Delay [Read Order]
The Orissa High Court, in a recent case, directed the GST authorities to consider revoking the cancellation of a GST registration upon payment of dues, despite procedural delays in filing such an ...
![Orissa HC Grants Relief to GST Registrant, Orders Consideration of Revocation Application Despite Delay [Read Order]](https://images.taxscan.in/h-upload/2025/06/05/500x300_2041429-orissa-hc-grants-relief-to-gst-registrant-gst-registrant-taxscan.webp "Orissa HC Grants Relief to GST Registrant, Orders Consideration of Revocation Application Despite Delay [Read Order]")
Review u/s 87(4) VAT Act Not Maintainable Without Post-Revision Discovery of Concealment: WB Tax Tribunal
In a recent ruling, the West Bengal Taxation Tribunal held that a review under Section 87(4) of the West Bengal Value Added Tax (VAT) Act, 2003, is maintainable only if there is a post-revision...
Prima Facie Duplication in GST ITC Demands: Delhi HC Flags Dual Recovery of Reversed and Utilised ITC, Allows Appeal with Limited Pre-Deposit [Read Order]
The Delhi High Court observed that there is a duplication in the demand under Goods and Services Tax ( GST ) Input Tax Credit ( ITC ) on the sweet shop-cum-restaurant. It has directed to approach...
![Prima Facie Duplication in GST ITC Demands: Delhi HC Flags Dual Recovery of Reversed and Utilised ITC, Allows Appeal with Limited Pre-Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/06/06/500x300_2041518-gst-itc-delhi-high-court-duplication-in-gst-itc-demands-taxscan.webp "Prima Facie Duplication in GST ITC Demands: Delhi HC Flags Dual Recovery of Reversed and Utilised ITC, Allows Appeal with Limited Pre-Deposit [Read Order]")
![Madras HC Grants Interim Stay on Recovery Over Non-Recognition of TR 6 Challan for IGST Payment [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/500x300_2041282-igst-tr-6-challan-madras-high-court-taxscan.webp "Madras HC Grants Interim Stay on Recovery Over Non-Recognition of TR 6 Challan for IGST Payment [Read Order]")