![GST Appeal Cannot be Filed Due to Non-Functional Tribunal: Chhattisgarh HC directs to File Appeal Once President Takes Charge [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/2113053-gst-appeal-filed-due-non-functional-tribunal-chhattisgarh-hc-file-appeal-president-charge-taxscan.webp "GST Appeal Cannot be Filed Due to Non-Functional Tribunal: Chhattisgarh HC directs to File Appeal Once President Takes Charge [Read Order]")
GST Appeal Cannot be Filed Due to Non-Functional Tribunal: Chhattisgarh HC directs to File Appeal Once President Takes Charge [Read Order]
The Chhattisgarh High Court ruled that a taxpayer cannot be left without remedy just because the GST ( Goods and Services tax ) Appellate Tribunal...
![Why Can’t You See GSTR-9/9C on the GST Portal? Here’re the Reasons [GSTR 9/9C FAQs Explained]](https://images.taxscan.in/h-upload/2025/12/18/2113078-gstr-99c-gst-portal-gstr-9-9c-faqs-explained-taxscan.webp "Why Can’t You See GSTR-9/9C on the GST Portal? Here’re the Reasons [GSTR 9/9C FAQs Explained]")
![Diesel used in Telecom Towers Taxable under UP VAT if Source Not Proven: Allahabad HC Dismisses Vodafone’s Revisions [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/2113013-vodafone.webp "Diesel used in Telecom Towers Taxable under UP VAT if Source Not Proven: Allahabad HC Dismisses Vodafone’s Revisions [Read Order]")
![Delhi HC Grants Limitation Relief to File Statutory Appeal Despite GST Adjudication Order Passed After Considering Taxpayer’s Reply [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/2113008-delhi-hc-grants-limitation-relief-file-statutory-appeal-despite-gst-adjudication-order-passed-taxscan.webp "Delhi HC Grants Limitation Relief to File Statutory Appeal Despite GST Adjudication Order Passed After Considering Taxpayer’s Reply [Read Order]")
GST Refund cannot be Rejected without Granting 15 Days’ Reply and Personal Hearing as Mandated u/r 92: Jharkhand HC [Read Order]
In a recent ruling, the Jharkhand High Court held that a GST refund application cannot be rejected without granting the taxpayer fifteen days’ time to file a reply and without providing an ...
![GST Refund cannot be Rejected without Granting 15 Days’ Reply and Personal Hearing as Mandated u/r 92: Jharkhand HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/2112973-gst-refund-rejected-granting-15-days-reply-personal-hearing-mandated-jharkhand-hc-taxscan.webp "GST Refund cannot be Rejected without Granting 15 Days’ Reply and Personal Hearing as Mandated u/r 92: Jharkhand HC [Read Order]")
Mere Non-Filling of Part-B of E-Way Bill due to Technical Glitch cannot attract GST Penalty without Intent to Evade Tax: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court held that mere non-filling of Part B of an e-way bill due to a technical glitch cannot attract penalty under the Goods and Services Tax Act unless there...
![Mere Non-Filling of Part-B of E-Way Bill due to Technical Glitch cannot attract GST Penalty without Intent to Evade Tax: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/2112947-part-b-e-way-bill-technical-glitch-attract-gst-penalty-intent-evade-tax-allahabad-hc-taxscan-.webp "Mere Non-Filling of Part-B of E-Way Bill due to Technical Glitch cannot attract GST Penalty without Intent to Evade Tax: Allahabad HC [Read Order]")
Accountant fails to Submit GST Returns for 6 Months: Madras HC orders GSTN to take Necessary Actions for filing Returns [Read Order]
The Madurai Bench of Madras High Court has directed the Goods and Services Tax Network ( GSTN ) to take necessary technical steps to enable a taxpayer to file pending returns after noting that...
![Accountant fails to Submit GST Returns for 6 Months: Madras HC orders GSTN to take Necessary Actions for filing Returns [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/2112939-gst-return-madras-hc-taxscan.jfif "Accountant fails to Submit GST Returns for 6 Months: Madras HC orders GSTN to take Necessary Actions for filing Returns [Read Order]")
GST Return Filing u/s 16(5) Timeline Makes S 16(4) Time Bar Lose Significance: Kerala HC Orders Reconsideration of ITC Claim [Read Order]
The Kerala High Court in a recent case has ruled that the statutory timeline introduced under Section 16(5) of the CentralGoods and Services Tax Act (CGST) overrides the earlier time restriction...
![GST Return Filing u/s 16(5) Timeline Makes S 16(4) Time Bar Lose Significance: Kerala HC Orders Reconsideration of ITC Claim [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/2112776-gst-return-filing-timeline-time-bar-lose-significance-kerala-hc-orders-reconsideration-itc-claim-taxscan.webp "GST Return Filing u/s 16(5) Timeline Makes S 16(4) Time Bar Lose Significance: Kerala HC Orders Reconsideration of ITC Claim [Read Order]")
Sale of Trade Mark of Indian Brand ‘Crocin’ to UK Entity Qualifies as Export under CST Act, No Sales Tax Payable: Bombay HC [Read Order]
The Bombay High Court has held that the sale of the trademark ‘Crocin’ by an Indian company to a UK-based entity qualifies as a sale in the course of export under Section 5(1) of the Central Sales...
![Sale of Trade Mark of Indian Brand ‘Crocin’ to UK Entity Qualifies as Export under CST Act, No Sales Tax Payable: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/2112753-sale-trade-mark-indian-brand-crocin-uk-qualifies-export-cst-act-sales-tax-payable-bombay-hc-taxscan.webp "Sale of Trade Mark of Indian Brand ‘Crocin’ to UK Entity Qualifies as Export under CST Act, No Sales Tax Payable: Bombay HC [Read Order]")
18% GST on Carbonated Drinks (Aerated Water) Supplied as Part of Restaurant Service: AAR cites ‘Composite Nature’ [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has held that the supply of carbonated drinks, including aerated water, when provided within the premises of the restaurant, as part of restaurant...
![18% GST on Carbonated Drinks (Aerated Water) Supplied as Part of Restaurant Service: AAR cites ‘Composite Nature’ [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/2112755-18-gst-carbonated-drinks-supplied-part-restaurant-service-aar-cites-composite-nature-taxscan.webp "18% GST on Carbonated Drinks (Aerated Water) Supplied as Part of Restaurant Service: AAR cites ‘Composite Nature’ [Read Order]")