![GST cannot be Levied on Data Management Services Provided to Foreign Affiliate: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/2115584-gst-cannot-be-levied-on-data-management-services-provided-to-foreign-affiliate-karnataka-hc-taxscan.webp "GST cannot be Levied on Data Management Services Provided to Foreign Affiliate: Karnataka HC [Read Order]")
GST cannot be Levied on Data Management Services Provided to Foreign Affiliate: Karnataka HC [Read Order]
In a recent ruling, the Karnataka High Court held that GST cannot be levied on data management services provided by an Indian company to its foreign...
![GST Authorities cannot Continue Bank Attachment after Statutory Pre-Deposit: Calcutta HC allows Appeal Before GSTAT once Functional [Read Order]](https://images.taxscan.in/h-upload/2025/12/28/2115440-gst-authorities-bank-attachment-statutory-pre-deposit-calcutta-hc-appeal-gstat-taxscan.webp "GST Authorities cannot Continue Bank Attachment after Statutory Pre-Deposit: Calcutta HC allows Appeal Before GSTAT once Functional [Read Order]")
![GST Appeal Cannot be Rejected for Non-Filing of Hard Copy: J&K & Ladakh HC says ‘Authorities could have Granted Time’ [Read Order]](https://images.taxscan.in/h-upload/2025/12/28/2115433-gst-appeal-hard-copy-jk-ladakh-hc-taxscan.webp "GST Appeal Cannot be Rejected for Non-Filing of Hard Copy: J&K & Ladakh HC says ‘Authorities could have Granted Time’ [Read Order]")
![High Bouquet Spirit Taxable at 12.5% u/s 5(1)(e) of the GVAT Act, No GST Applicable: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115335-high-bouquet-spirit-taxable-gvat-act-gst-applicable-bombay-hc-taxscan.webp "High Bouquet Spirit Taxable at 12.5% u/s 5(1)(e) of the GVAT Act, No GST Applicable: Bombay HC [Read Order]")
GST SCN and Demand Order Issued When ‘Additional Notices’ Tab Not Clearly Visible on Portal: Delhi HC Remands Matter [Read Order]
In a recent ruling, the Delhi High Court held that a GST show cause notice and the demand order could not be sustained where they were issued at a time when the “Additional Notices” tab on the GST...
![GST SCN and Demand Order Issued When ‘Additional Notices’ Tab Not Clearly Visible on Portal: Delhi HC Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115287-gst-scn-delhi-hc-taxscan.jfif "GST SCN and Demand Order Issued When ‘Additional Notices’ Tab Not Clearly Visible on Portal: Delhi HC Remands Matter [Read Order]")
Illness of Working Partner Sufficient Ground to Condone Delay in GST Appeal: Calcutta HC Sets Aside Appellate Order [Read Order]
The Calcutta High Court condoned the delay in filing a Goods and Services Tax (GST) appeal, accepting illness of the working partner as a valid cause supported by evidence and held that the...
![Illness of Working Partner Sufficient Ground to Condone Delay in GST Appeal: Calcutta HC Sets Aside Appellate Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115246-illness-working-partner-sufficient-ground-condone-delay-gst-appeal-calcutta-hc-sets-aside-appellate-order-taxscan.webp "Illness of Working Partner Sufficient Ground to Condone Delay in GST Appeal: Calcutta HC Sets Aside Appellate Order [Read Order]")
Senior Citizen could not Track GST Notices uploaded in ‘Additional Notices’ Tab: Calcutta HC restores Appeal on Rs. 15k Deposit [Read Order]
The Calcutta High Court has restored the GST ( Goods and Services Tax ) appeal of a senior citizen who could not track the GST notices which were uploaded in the ‘Additional Notices’ Tab. ...
![Senior Citizen could not Track GST Notices uploaded in ‘Additional Notices’ Tab: Calcutta HC restores Appeal on Rs. 15k Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115224-gst-notice-how-courts-respond-when-you-miss-a-gst-notice-taxscan.webp "Senior Citizen could not Track GST Notices uploaded in ‘Additional Notices’ Tab: Calcutta HC restores Appeal on Rs. 15k Deposit [Read Order]")
GST ITC Cannot be Denied to Recipient Once Supplier Pays Tax with Interest: Himachal Pradesh HC Orders Re-adjudication [Read Order]
The Himachal Pradesh High Court has ruled that Input Tax Credit ( ITC ) under Goods and Services Tax ( GST ) cannot be denied to a recipient merely because the supplier initially failed to pay tax,...
![GST ITC Cannot be Denied to Recipient Once Supplier Pays Tax with Interest: Himachal Pradesh HC Orders Re-adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115221-gst-itc-cannot-be-denied-to-recipient-once-supplier-pays-tax-with-interest-himachal-pradesh-hc-orders-re-adjudication-taxscan.webp "GST ITC Cannot be Denied to Recipient Once Supplier Pays Tax with Interest: Himachal Pradesh HC Orders Re-adjudication [Read Order]")
Information Technology Act Provisions on Electronic Service cannot be Applied to Determine Valid Service under GST Act: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court held that provisions of the Information Technology Act, 2000 relating to electronic records and deemed receipt cannot be applied to determine valid ...
![Information Technology Act Provisions on Electronic Service cannot be Applied to Determine Valid Service under GST Act: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115206-2107642-expedite-inquiry-decision-allahabad-hc-challenge-suspension-tax-officer-taxscan.webp "Information Technology Act Provisions on Electronic Service cannot be Applied to Determine Valid Service under GST Act: Allahabad HC [Read Order]")
Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]
In a recent ruling, the Karnataka High Court held that liquidated damages received for breach of contract are not taxable under the Goods and Services Tax law and directed refund of Rs. 5 crore that...
![Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2115105-liquidated-damages-for-breach-of-contract-not-taxable-under-gst-karnataka-hc-orders-refund-of-rs-5-crore-paid-under-protest-taxscan.webp "Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]")
GST officers must Comply with BNSS Procedures during arrest under GST Act despite Revenue Nature of Investigation: Gauhati HC [Read Order]
The Gauhati High Court has reiterated the ruling in the Radhika Agarwal case that the GST ( Goods and Services Tax ) officer must comply with the procedures in the BNSS during the arrest under the...
![GST officers must Comply with BNSS Procedures during arrest under GST Act despite Revenue Nature of Investigation: Gauhati HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2115039-gst-officers-must-bnss-procedures-during-arrest-under-gst-act-taxscan.webp "GST officers must Comply with BNSS Procedures during arrest under GST Act despite Revenue Nature of Investigation: Gauhati HC [Read Order]")