Supreme Court & High Courts Weekly Round-up
This weekly round-up analytically summarizes the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the...
![Bombay HC allows Dealer to Amend GSTR-1 for FY 2018-19 to enable Mahindra & Mahindra to Claim Input Tax Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Bombay-high-court-Input-Tax-Credit-GSTR-1-Mahindra-GST-Update-Bombay-HC-Allows-Input-Tax-Credit-TAXSCAN.jpg "Bombay HC allows Dealer to Amend GSTR-1 for FY 2018-19 to enable Mahindra & Mahindra to Claim Input Tax Credit [Read Order]")
![Finance Bill 2024: FM Proposes Amendments to “Input Service Distributor” provisions under CGST Act [Read Finance Bill]](https://www.taxscan.in/wp-content/uploads/2024/02/Finance-Bill-2024-FM-Amendments-Input-Service-Distributor-CGST-Act-taxscan.jpg "Finance Bill 2024: FM Proposes Amendments to “Input Service Distributor” provisions under CGST Act [Read Finance Bill]")
Non-Appearance for Investigation on One or Two Dates cannot be Ground for Cancellation of Bail u/s 132 of CGST Act: Delhi HC [Read Order]
The Delhi High Court observed that non-appearance for investigation on one or two dates cannot be ground for cancellation of bail under Section 132 of the Central Goods and Service Tax Act, 2017 (...
GST Anti Profiteering; Non-payment of Interest on profiteered Amount: CCI directs to pay Interest to Home Buyers [Read Order]
National Anti-Profiteering Authority, the Competition Commission of India (CCI) in a case of GST anti-profiteering directed to pay Interest to home buyers on non-payment of interest on profiteered...
![GST Anti Profiteering; Non-payment of Interest on profiteered Amount: CCI directs to pay Interest to Home Buyers [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/GST-Anti-Profiteering-Non-payment-of-Interest-Amount-CCI-directs-Interest-to-Home-Buyers-TAXSCAN-.jpg "GST Anti Profiteering; Non-payment of Interest on profiteered Amount: CCI directs to pay Interest to Home Buyers [Read Order]")
Denial of GST Reduction Benefit in Contravention of Provisions of S. 171 (1) of CGST Act, Penalty cannot impose Retrospectively: CCI [Read Order]
The National Anti-Profiteering Authority and the Competition Commission of India (CCI) held that the penalty for anti-profiteering cannot be imposed retrospectively even though the denial of Goods...
![Denial of GST Reduction Benefit in Contravention of Provisions of S. 171 (1) of CGST Act, Penalty cannot impose Retrospectively: CCI [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Denial-of-GST-Reduction-Benefit-in-Contravention-of-Provisions-S.-171-1-of-CGST-Act-Penalty-impose-Retrospectively-CCI-TAXSCAN.jpg "Denial of GST Reduction Benefit in Contravention of Provisions of S. 171 (1) of CGST Act, Penalty cannot impose Retrospectively: CCI [Read Order]")
Time Limit prescribed for claiming ITC U/s 16(4) APGST Act is not unconstitutional: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court has ruled that the time limit prescribed for claiming Input Tax Credit (ITC) under Section 16(4) of the Andhra Pradesh Goods and Service Tax (APGST) Act, 2017 was not...
![Time Limit prescribed for claiming ITC U/s 16(4) APGST Act is not unconstitutional: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Andhra-Pradesh-High-Court-APGST-Act-TAXSCAN.jpg "Time Limit prescribed for claiming ITC U/s 16(4) APGST Act is not unconstitutional: Andhra Pradesh HC [Read Order]")
No contradiction between S. 16 (2) and 16(4) of GST Act against availing ITC: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High court ruled that there was no contradiction between under Section 16(2) and 16(4) of the Andhra Pradesh Goods and Service Tax (APGST) Act, 2017 regarding the basic conditions...
![No contradiction between S. 16 (2) and 16(4) of GST Act against availing ITC: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Andhra-Pradesh-High-court-Input-Tax-Credit-ITC-GST-Act-TAXSCAN.jpg "No contradiction between S. 16 (2) and 16(4) of GST Act against availing ITC: Andhra Pradesh HC [Read Order]")