Analysis of Torrent Power ruling on GST corporate guarantees, taxable event, time of supply, Rule 28(2), pre-GST guarantees ...

Calcutta High Court dismisses Revenue appeal against deletion of Section 69 addition where investments and advances were ...

Calcutta HC directed GST authority to decide representation and activate portal within 48 hours if registration is found bona ...

Allahabad HC holds Section 61 scrutiny is not mandatory before Section 74A GST notice where proceedings arise from ...

ITAT Surat deletes ₹31.69 lakh addition as same cash deposits were already taxed in successor proprietor’s hands; Section 154 ...

ITAT Panaji held delayed filing of Form 10B is procedural and Section 11 exemption cannot be denied when audit report was ...

GSTAT Chennai holds ITC dispute involving Sections 16, 18(3) and Rule 41 raises a question of law and must be heard by ...

Uttarakhand High Court quashes GST registration cancellation as the notice gave no facts supporting fraud, misstatement or ...

Gauhati High Court allowed restoration of cancelled GST registration subject to payment of statutory dues within 21 days.

Delhi HC holds pre-September 2024 search cases remain governed by old reassessment law under Section 152(3), permitting ...

Gujarat HC upholds deletion of ₹6.77 crore diary-based addition where firm had not begun production and evidence lacked ...

High Courts differ on composite GST notices covering multiple years under Sections 73 and 74. Know the current rulings, ...