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MARKETS LTD. vs. Union of India (Bombay High Court): Mandatory Pre-Deposit Requirement Under Section 107(6)(b) of the GST Act
Assessee had already paid ₹30.81 crore TCS under protest during the disputed period — Bombay High Court held that no further 10% pre-deposit was required under Section 107(6)(b) of the CGST Act.ISSUE:Whether TCS amou...
DHUPANI OVERSEAS vs. Principal Commissioner, Delhi GST (Delhi HC) – ITC Cannot Be Denied Without Proper Verification Under Section 16 GST
Impact Analysis: GST registration was suspended and DRC-01 demands of nearly ₹98 lakh were issued for alleged wrongful ITC, but Delhi High Court protected the Assessee from coercive action till supplementary SCN was ad...
GST registration was cancelled for non-filing of returns and non-payment of tax — Andhra Pradesh High Court permitted revival through revocation application, draft returns and tax payment within fixed timeline. MOHAMMED FEROZ QURESHI vs. ASSISTANT COMMISSIONER ST HONBLE JUSTICE
GST registration was cancelled for non-filing of returns and non-payment of tax — Andhra Pradesh High Court permitted revival through revocation application, draft returns and tax payment within fixed timeline.Issue:Wh...
GST Valuation Disputes Under Section 15: Landmark Judgments, Key Principles, and Practical Implications
Valuation Disputes U/s 15 in GSTValuation under the GST regime is primarily governed by
Section 15 of the Central Goods and Services Tax (CGST) Act, 2017. This section
establishes the "transaction value" as the standar...
May 2026 GST Collections Rise 3.2% YoY to ₹1.94 Lakh Crore: Import-Led Growth Offsets Decline in Domestic GST Revenue
Facts of the CaseThe Government released the GST
revenue figures for May 2026 indicating gross GST collections of approximately
₹1.94 lakh crore. While domestic GST collections witnessed a marginal decline
of 2.6%, ...
GST on Notice Period Recovery & Employment Bonds: Decoding the Settled Jurisprudence
GST on
Notice Period Recovery & Employment Bonds: Decoding the Settled
JurisprudenceThe
applicability of Goods and Services Tax (GST) on recoveries made from employees
has long been a battleground of confli...
Natural Justice Prevails over Procedural Formalism under GST: Ex-Parte Assessment under Section 73 Set Aside by Karnataka High Court | M/s Business Aircraft Management Services Pvt. Ltd. v. State of Karnataka
M/s Business Aircraft Management Services Pvt. Ltd. v. State of KarnatakaFacts of the CaseThe petitioner was subjected to
proceedings under Section 73 of the KGST Act, 2017, culminating in an ex-parte
assessment order ...
Refundability of Central Excise Duty on Unmanufactured Tobacco after Central Excise (Amendment) Act, 2025 – Legal Position Explained
Refundability of Central Excise Duty Paid on Unmanufactured
TobaccoAt present based on the new tax framework introduced by the
Government of India:• &n...
Judicial Review as the Sole Remedy Against AAAR Orders Under GST: Constitutional Recourse, Limits of Appeal & Key Case Law Analysis
REMEDY AGAINST ORDERS OF APPELLATE
AUTHORITY FOR ADVANCE RULING (AAAR) UNDER GST Brief Background and HistoryIn 1993, post the opening of the Indian economy in 1991,
India introduced the scheme of advance rulings ...
Fictitious Firms, Fake Invoicing & Fraudulent ITC under GST: Modus Operandi, Legal Exposure and Enforcement Framework
Fictitious
firms under GST: Busting the Racket IntroductionNearing half a decade since its inception, this flawed
yet functional indirect tax, GST, has become a matter of the moment in the world
of tax profession...