Insights & Resources

In M/s Silverline v. State of Bihar, the Patna High Court held that GST appellate authorities must adjudicate appeals on their merits, even in cases of procedural lapses or absence of supporting documents. The Court ruled that dismissal for non-prosecution without a merit-based inquiry violates statutory duty under s. 107 of the Bihar GST Act reinforces the importance of reasoned, fair, and substantive appellate decisions.

In a significant ruling, the Bombay High Court quashed the provisional attachment of a bank account under the MGST Act, citing procedural lapses and absence of a reasoned order. The Court reiterated that such coercive powers must be exercised judiciously, based on tangible material, and not on presumptions. This decision reinforces judicial scrutiny of arbitrary use of powers under Section 83 of the GST regime.

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

The Gauhati HC examines the balance between GST detention powers and personal liberty, emphasising procedural safeguards and proportionality

The Delhi HC clarifies that telecom towers are movable property under GST, affirming ITC eligibility and rejecting immovability claims.

CBIC clarifies 'as is, where is basis' for GST rate regularisation, offering relief to taxpayers while ensuring fairness in compliance.

CBIC clarifies GST on services like education, transport, utilities; streamlines compliance, reduces ambiguities, and regularises payments.

Explore key legal routes and hurdles in claiming GST refunds, ensuring smooth business operations and compliance.

An Andhra Pradesh High Court ruling clarifies GST liability timing for annuity payments in infrastructure projects under the HAM.

Clarification on GST treatment for ad services by Indian cos. to foreign clients, outlining key issues on intermediary roles and exports

Clarifications on place of supply for data hosting services provided to foreign cloud providers, impacting GST compliance and export status.

CBIC clarifies ITC eligibility on demo vehicles used for sales promotion, aiding dealers in reducing GST liability with clear guidelines.

The TN GST circular outlines key guidelines to improve clarity, fairness, and consistency in adjudication orders, ensuring transparency.

Maharashtra GST outlines new recovery guidelines post-first appeal, ensuring taxpayer compliance and easing legal burdens.

Calcutta High Court remands GST penalty after new IOCL evidence, questioning the use of Goa's advance ruling in West Bengal.

Pre-SCN consultation under GST fosters dispute resolution, aids compliance, and mitigates litigation.

Explore when the right to cross-examine under GST accrues and its significance in ensuring justice and procedural fairness.

Explores the GST self-assessment process, ensuring compliance and streamlining tax administration

Calcutta HC: Appeal allowed due to SCN and ex-parte order wrongly uploaded on GST portal, delay condoned.

Karnataka High Court nullifies GST notices to dissolved firms, upholding legal precedents.