Insights & Resources

Karnataka HC holds that GST recoveries made under coercion during probe cannot qualify as self-ascertained payments under Section 74(5).

Kerala HC holds GST officers cannot seize cash unless it’s stock-in-trade, reaffirming constitutional limits on tax enforcement powers.

CBIC orders GST officers to drop appeals over Section 73 interest and penalty if tax is paid, clarifying relief under Section 128A.

Introduction   In CGST v. Yogesh Gupta [i] , the Court of the Ld. Additional Chief Judicial Magistrate, Gurugram (‘ Ld. Court ’) examined...

Kerala High Court upholds State GST officers’ authority to issue SCNs under CGST Act, clarifying cross-empowerment provisions.

Delhi HC affirms proportionality in GST penalties, ruling that minor e-way bill lapses shouldn’t attract severe fines under Section 129.

CBIC revises GST arrest guidelines, mandating written grounds of arrest to ensure procedural compliance and safeguard legal rights.

The AP High Court rules that setting up solar power plants is a composite supply under GST, rejecting the works contract classification.

CBIC updates guidelines for arrest and bail under GST, aligning with judicial directions to ensure procedural transparency and safeguards.

CBIC clarifies GST compliance for online services, requiring suppliers to record recipients' states to ensure accurate tax allocation.

Delhi High Court rules arrest under CGST Act illegal due to failure to provide written grounds of arrest, violating statutory safeguards.

The Delhi HC emphasises timely adjudication, quashing SCNs delayed for decades under the Customs and CGST Acts.

The Karnataka High Court voided GST proceedings, citing jurisdictional lapses and improper officer actions, reinforcing procedural integrity

CBIC clarifies Sections 16(5) & 16(6) of the CGST Act, extending ITC claim deadlines and detailing rectification procedures.

CBIC clarifies Section 128A of the CGST Act, detailing waiver eligibility, procedures, and guidelines for resolving tax demands efficiently.

The Kerala High Court invalidated GST Rule 96(10), which protected exporters' rights to IGST refunds on zero-rated supplies and en fairness.

The Supreme Court upholds CGST Act limits on ITC claims for construction, balancing tax neutrality with legislative intent in fiscal policy.

The Allahabad High Court quashed an SCN under section 74 of the CGST Act, citing a lack of fraud, misstatement, or suppression allegations.

The Supreme Court upholds Delhi HC ruling: GST authorities cannot seize cash & silver bars as unaccounted wealth under Section 67.

The Delhi High Court highlights petitioners’ rights concerning seized assets and the refund process during tax investigations under CGST.