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Limited Remanding Power of Appellate Authority under Section 107(11) GST Act: A Detailed Analysis

Kavi Priya

When a taxpayer challenges an assessment or penalty order under the Goods and Services Tax law, the first appeal lies to the “Appellate Authority” ...

Unable to Avail Amnesty Scheme as Amended GST DRC-07 Not Available on Portal: Delhi HC Directs...

Invocation of Revision Powers under GST to Deny Refund of Excess ECL/ECrL Amounts: Supreme Court...

Claiming GST ITC from Non-existent Firm Without Genuine Supply comes under Purview of S. 74:...

Challenge to GST Notifications u/s 168A Pending in SC: Delhi HC Orders Fresh Adjudication, Directs...

Voluntary Payment of GST Penalty concludes all Proceedings u/s 129: Orissa HC [Read Order]

The Orissa High Court recently reaffirmed that all proceedings under Section 129 of the Central Goods and Services Tax Act, 2017 (CGST Act) once the arraigned entity voluntarily pays the proposed...

Case Digest on GST Notices via Common Portal: Important Rulings by Different High Courts

The GST (Goods and Services Tax) notice and order service via the common portal is one area of recent judicial focus, as Indian courts uphold the statute with regard to the Central Goods and Services...

Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 41]

This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at Taxscan.in during 2024. Validity of Final...

Annual Digest 2024 - Supreme Court - High Court - Supreme Court and High Court Cases - Supreme Court and High Court Cases on Taxation [Part 41] - taxscan

Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 38]

This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at Taxscan.in during 2024. Purchases Claimed by...

Annual Digest 2024 - Supreme Court - High Court - High Court Cases - High Court Cases on Taxation [Part 38] - taxscan

Charitable Institution's Activities Prima Facie Not Classified as Supply or Business Under CGST Act: Delhi HC [Read Order]

The Delhi High Court observed that the activities undertaken by charitable institutions were prima facie not classified as "supply" or "business" under the Central Goods and Services Tax ( CGST )...

Seizure of Cash by GST Authorities: Supreme Court to Examine Legality [Read Judgement]

In light of the differing views held by the Delhi and Madhya Pradesh High Courts, the Supreme Court is now set to examine whether authorities can lawfully seize "cash" under Section 67 of the Central...

GST on Corporate Guarantee Payable only Once Under Reverse Charge Mechanism: AAR [Read Order]

The Rajasthan Authority for Advance Ruling ( AAR ) in a recent matter ruled that Goods and Services Tax ( GST ) under Reverse Charge Mechanism ( RCM ) for the issuance of Corporate Guarantee is...