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GST ITC Reversal Cannot Be Ordered Without Proper Scrutiny of Records: Calcutta HC Remands Appeal [Read Order]

Navasree A.M

The Calcutta High Court has held that Input Tax Credit (ITC ) reversal under the GST Act cannot be sustained unless the appellate authority...

Writ Petition Maintainable on when Statutory Forum Non-Functional: Orissa HC says GSTAT is...

Over ₹25 Lakh Crore Locked Up in Income‑Tax Disputes Across Appellate Levels, Centre Shares Data

Claims of worth ₹15 Crore Under CST Act: Gujarat HC Allows Pfizer’s Additional claim in 11 year Tax...

GST payer alleges Order dated March 2022 uploaded on August 2022: Calcutta HC orders Appellate...

GST ITC Claim of FY 2017-2021 Calcutta HC orders Dept to Examine matter in light of S. 16(5) [Read Order]

The Calcutta High Court exercising writ jurisdiction has set aside the order rejecting a rectification request under Section 107 of the West Bengal Goods and Services Tax Act, 2017 (W.B. GST Act)...

Kerala HC Stays Income Tax Demand, Directs Filing of Stay Petition in Two Weeks [Read Order]

The Kerala High Court has intervened in a dispute between an assessee and the Income Tax Department, staying the recovery proceedings based on a tax demand and directing the assessee to file a stay...

No Mens Rea, No Section 129: Allahabad HC Holds Revenue Must Prove Intent to Evade Tax [Read Order]

The Allahabad High Court held that proceedings under Section 129 of the GST Act cannot be initiated unless the Revenue establishes a mens rea, an intention to evade tax. The Court quashed the...

Once Merits are Examined by GST Appellate Authority, Writ Court’s Intervention Narrow: Orissa HC [Read Order]

The Orissa High Court refused to interfere with a GST appellate order that had rejected the appeal both for non-payment of the mandatory 10% pre-deposit and on merits. The Court held that even if...

Delhi HC Waives Pre-Deposit for CGST Appeal as Same ITC Demand Already Raised By State GST [Read Order]

In a recent ruling, the Delhi High Court permitted the petitioner to file an appeal against a Central Goods and Service Tax (CGST) demand without making any pre-deposit, as the same ITC amount had...

GST Payer uses Writ Petitions as Tool to Bypass 10% Pre-Deposit: Allahabad HC notes Henderson Principle, Dismisses Petition [Read Order]

The Allahabad High Court has dismissed a writ petition holding that the petitioner intentionally used multiple writ petitions as a strategy to evade the mandatory 10% pre-deposit required under...

Non-filing of Part-B of GST E-way Bill due to Tech Glitch not Amounts to Tax Evasion: Allahabad HC quashes Penalty [Read Order]

The Allahabad High Court has ruled that non-filing of Part B of a GST ( Goods and Services Tax ) e-way bill especially when caused by a technical glitch cannot be treated as an attempt to evade...