![GST Appeal filed Beyond 120 Days: Gujarat HC Refuses to Condone 6-Day Delay, says ‘Cannot call Back & Examine OIO’ when Appeal filed [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/2117278-gst-appeal-filed-beyond-120-days-gujarat-hc-refuses-condone-6-day-delay-says-cannot-call-back-examine-oio-when-appeal-filed-taxscan.webp "GST Appeal filed Beyond 120 Days: Gujarat HC Refuses to Condone 6-Day Delay, says ‘Cannot call Back & Examine OIO’ when Appeal filed [Read Order]")
GST Appeal filed Beyond 120 Days: Gujarat HC Refuses to Condone 6-Day Delay, says ‘Cannot call Back & Examine OIO’ when Appeal filed [Read Order]
In the matter of GST appeal filed beyond the limitation period of 120 days, the Gujarat High Court refused to condone 6-day delay stating the court ...
![Rectification Application filed within Limitation not be Examined with ‘Microscope’: Allahabad HC sets aside GST Order [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/2117208-allahabad-hc-microscope-gst-order-taxscan.jfif "Rectification Application filed within Limitation not be Examined with ‘Microscope’: Allahabad HC sets aside GST Order [Read Order]")
GST ITC on Stereo Systems Used in E‑Rickshaws Eligible for Refund u/s 54 of GST Act: Calcutta HC [Read Order]
In a recent ruling the Calcutta High Court has clarified that stereo systems used in e‑rickshaw manufacturing qualify as “inputs” under the GST framework and are eligible for refund of unutilised...
![GST ITC on Stereo Systems Used in E‑Rickshaws Eligible for Refund u/s 54 of GST Act: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/2117181-gst-itc-stereo-systems-e-rickshaws-eligible-refund-gst-act-calcutta-hc-taxscan.webp "GST ITC on Stereo Systems Used in E‑Rickshaws Eligible for Refund u/s 54 of GST Act: Calcutta HC [Read Order]")
GST Recovery Orders Passed due to Non- Reply to DRC-01: Madras HC Directs to file Consolidated Reply on 10% Deposit from E-Cash Register [Read Order]
The Madras High Court has allowed petitioner to file a consolidated reply to the GST ( Goods and Services Tax ) recovery notices issued for multiple assessment years on 10% deposit from Electronic...
![GST Recovery Orders Passed due to Non- Reply to DRC-01: Madras HC Directs to file Consolidated Reply on 10% Deposit from E-Cash Register [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/2117138-gst-recovery-madras-high-court-taxscan.jfif "GST Recovery Orders Passed due to Non- Reply to DRC-01: Madras HC Directs to file Consolidated Reply on 10% Deposit from E-Cash Register [Read Order]")
Andhra Pradesh HC rules Notification Only Fixes Officers’ Territorial Jurisdiction, Not Power to Invoke S.122 CGST Act [Read Order]
The Andhra Pradesh High Court has ruled that Notification No. 2/2017‑ Central Tax issued by the Central Government does not empower officers to invoke section 122 of the Central Goodsand Services...
![Andhra Pradesh HC rules Notification Only Fixes Officers’ Territorial Jurisdiction, Not Power to Invoke S.122 CGST Act [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/2117161-andhra-pradesh-hc-rules-notification-only-fixes-officers-territorial-jurisdiction-not-power-to-invoke-s122-cgst-act-taxscan.webp "Andhra Pradesh HC rules Notification Only Fixes Officers’ Territorial Jurisdiction, Not Power to Invoke S.122 CGST Act [Read Order]")
Composite GST Assessment Covering Multiple Years Invalid: Andhra Pradesh HC Cites Violation of S. 73 & 74 [Read Order]
The Andhra Pradesh High Court has ruled that a composite Goods and Services Tax (GST) assessment covering multiple tax periods is invalid, holding that such proceedings violate Sections 73 and...
![Composite GST Assessment Covering Multiple Years Invalid: Andhra Pradesh HC Cites Violation of S. 73 & 74 [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/2117111-composite-gst-assessment-covering-multiple-years-invalid-andhra-pradesh-hc-cites-violation-s-73-74-taxscan.webp "Composite GST Assessment Covering Multiple Years Invalid: Andhra Pradesh HC Cites Violation of S. 73 & 74 [Read Order]")
No GST on Charitable Institution Planting & Maintaining Trees for Contractual Payment of ₹113 Crore: AAR [Read Order]
The Gujarat Authority for Advance Ruling (AAR) recently clarified that a charitable institution engaged in the activity of planting and maintaining trees continues to be exempt from paying Goods...
![No GST on Charitable Institution Planting & Maintaining Trees for Contractual Payment of ₹113 Crore: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116932-gst-charitable-institution-planting-maintaining-trees-contractual-payment-aar-taxscan.webp "No GST on Charitable Institution Planting & Maintaining Trees for Contractual Payment of ₹113 Crore: AAR [Read Order]")
GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]
In a recent ruling, the Andhra Pradesh High Court ordered the release of goods and the vehicle detained under GST provisions even though the penalty was paid beyond the 15‑day limit prescribed ...
![GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116950-gst-penalty-paid-beyond-15-day-limit-taxscan.jfif "GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]")
![Time-Barred S.73 GST Demand Challenged: Calcutta HC Grants Recovery Stay on 10% Pre-Deposit [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116918-16a1c3e3-8360-498b-93cf-eb6e167989b4.jfif "Time-Barred S.73 GST Demand Challenged: Calcutta HC Grants Recovery Stay on 10% Pre-Deposit [Read Order]")