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Buyer Cannot Be Denied ITC for Supplier’s Tax Default: Madras HC in D.Y. Beathel Enterprises
The Madras High Court, in M/s D.Y.
Beathel Enterprises v. State Tax Officer, examined whether input tax credit
availed by the purchasing dealers could be denied solely on the ground that the
suppliers had failed to re...
Writ Not Maintainable Against GST Adjudication When Statutory Appeal Exists: Calcutta HC in LGW Industries Ltd.
The Calcutta High Court, in LGW
Industries Limited v. Assistant Commissioner of Revenue, State Tax & Ors.,
examined the maintainability of a writ petition challenging an adjudication
order passed under Section 74 ...
GST Recovery Before Show Cause Notice Without Voluntary Self-Ascertainment Illegal: Karnataka HC in Kesar Colour Chem Industries
The Karnataka High Court, in M/s Kesar
Colour Chem Industries v. The Intelligence Officer & Ors., examined the
legality of recovery of tax amounts during the course of investigation under
the Central Goods and Ser...
Tax on Cooked Food in Luxury Hotels Valid: Supreme Court Upholds Classification in Kerala Hotel & Restaurant Association Case
The Supreme Court, in Kerala Hotel &
Restaurant Association v. State of Kerala & Ors., examined the
constitutional validity of provisions under the Kerala General Sales Tax Act, 1963
and the Tamil Nadu General...
Allahabad High Court Holds: Department Must Prove Intent to Evade Tax Where GST Discrepancy Is Only Clerical – Indeutsch Industries Pvt. Ltd. v. State of U.P. (2024)
In M/s
Indeutsch Industries Pvt. Ltd. v. State of Uttar Pradesh & Others, the
Allahabad High Court examined the legality of penalty proceedings initiated
under Section 129 of the U.P. Goods and Services Tax Act, 2...
Minor E-Way Bill Vehicle Number Error Not Ground for Penalty under Section 129: Allahabad HC in M/S Bmr Enterprises Vs State Of Up
The Allahabad High Court, in M/s BMR Enterprises
v. State of Uttar Pradesh & Ors., examined the legality of a penalty
imposed under Section 129(3) of the Central Goods and Services Tax Act, 2017,
on account of a d...
Rule 86A Cannot Create Negative ITC Balance: Delhi HC in Best Crop Science Pvt. Ltd.
The Delhi High Court, in Best Crop
Science Pvt. Ltd. v. Principal Commissioner, CGST Commissionerate, Meerut &
Ors., considered a batch of writ petitions challenging orders passed under
Rule 86A of the Central Goo...
Excess Stock Found During GST Survey Cannot Justify Confiscation Under Section 130 – Allahabad High Court | Dinesh Kumar Pradeep Kumar v. Additional Commissioner (2024)
In Dinesh
Kumar Pradeep Kumar v. Additional Commissioner Grade-2 & Another, the
Allahabad High Court examined the legality of GST proceedings initiated solely
on the basis of alleged excess stock found during a su...
Input Tax Credit Cannot Be Denied to Bona Fide Purchaser for Supplier’s GST Default – Tripura High Court in Sahil Enterprises v. Union of India (WP(C) No. 688 of 2022)
The writ petition before the High Court of Tripura challenged the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 and assailed the order dated 17.05.2022 passed by the Assistan...
Rule 86A Cannot Create Negative Balance in Electronic Credit Ledger: Delhi High Court Restricts Blocking of ITC Beyond Available Credit — Best Crop Science Pvt. Ltd. v. Principal Commissioner, CGST, Meerut (W.P.(C) 10980/2024 & Connected Matters | Delhi High Court)
The batch of writ petitions before the Delhi High Court involved a common controversy concerning the scope and limits of powers exercisable under Rule 86A of the Central Goods and Services Tax Rules, 2017. The petitioner...