TaxCorp GST/VAT

VAT/GST Highlights

24-06-2025 (2025) TaxCorp(VAT) 31324 (HC-MADRAS)

Madras High Court Affirms Concurrent Exemption under TNVAT and CST Acts in Absence of Section 8(5) Notification - The Madras High Court has reaffirmed that, in the absence of a specific notification under Section 8(5) of the CST Act by the State Government, an assessee is entitled to simultaneously claim exemption under the TNVAT Act and the concessional treatment under Section 8(2) of the CST Act for interstate sales. The order denying such benefit without legal basis was therefore quashed, and relief was granted to the petitioner.

30-06-2025 (2025) TaxCorp(VAT) 31323 (HC-BOMBAY)

Bombay High Court Rules Dismissal of VAT Appeal for Non-Appearance Invalid: Tribunal Must Decide on Merits Under Section 26(5)(a) - In summary, the Bombay High Court has reaffirmed that the VAT Tribunal cannot dismiss an appeal for non-appearance or default; it is duty-bound to decide the appeal on its merits as per Section 26(5)(a) of the Maharashtra VAT Act. The impugned orders dismissing the appeal and declining restoration were accordingly set aside, with the restoration being subject to payment of costs. The judgment provides clear guidance on the limits of the Tribunal’s powers concerning procedural defaults.

25-06-2025 (2025) TaxCorp(VAT) 31322 (HC-MADRAS)

Madras High Court Disallows Tax and Penalty on Estimated Turnover: Absence of Evidence and Procedural Lapses Fatal to Revenue’s Case - The Madras High Court’s decision underscores that estimation of turnover and imposition of tax and penalty must be grounded in concrete evidence, not conjecture or procedural shortcuts. Where the Revenue fails to provide material documents to the assessee, and cannot demonstrate wilful suppression or evasion, such assessments cannot be sustained. The court’s affirmation of natural justice principles and evidentiary standards offers clear guidance for both tax authorities and taxpayers.

27-06-2025 (2025) TaxCorp(VAT) 31321 (HC-GAUHATI)

Gauhati High Court: Reimbursement of VAT Allowed for Dealers Converting Raw Petroleum Coke to Calcined Petroleum Coke for Interstate Sales—Commissioner’s Power to Review Delegated Orders Restricted - On a comprehensive consideration of the statutory framework and judicial precedents, the Gauhati High Court held that the petitioner dealer was lawfully entitled to reimbursement of VAT paid on the purchase of RPC in Assam, which was subsequently converted to CPC and sold interstate. The Court quashed the Commissioner’s order dated 19.09.2022 as ultra vires, arising from a mere change in opinion rather than any legal basis. The assessment orders’ silence on the refund claim could not be treated as rejection, nor could the Commissioner review the orders issued by his delegatees in the absence of statutory power.

27-06-2025 (2025) TaxCorp(VAT) 31320 (HC-GAUHATI)

Gauhati High Court Holds Full CST Payment Not Prerequisite for VAT Reimbursement on Inter-State Sale of Calcined Petroleum Coke - In light of the above analysis, the Gauhati High Court set aside the impugned orders dated 07.11.2022, finding them legally unsustainable. It was held that the expression ‘tax has been paid’ in Section 15(b) of the CST Act does not require full CST payment where exemptions are lawfully availed. Therefore, VAT paid on the purchase of RPC is reimbursable even if full CST is not paid on subsequent sales of CPC, provided statutory incentives or exemptions under the CST Act apply.

18-06-2025 (2025) TaxCorp(VAT) 31319 (HC-KARNATAKA)

Karnataka High Court Bars Post-Scheme Revision: Once Karasamadhana Scheme, 2021 Benefit Availed, KVAT Section 64(1) Cannot Be Invoked - The Karnataka High Court concluded that once the assessee-appellant had successfully availed of the benefits under the Karasamadhana Scheme, 2021—without any pending suo-motu revision as of the scheme’s commencement—the revisional authority could not invoke Section 64(1) of the KVAT Act to reassess the concluded matter. The appellate order and the scheme’s finality were upheld, and the appeal was allowed in favour of the assessee.

20-06-2025 (2025) TaxCorp(VAT) 31318 (HC-CHHATTISGARH)

Chhattisgarh High Court Rules No Legal Right to Indefinite Extension for Form 3 Submission under VAT Act; Reiterates Reference Jurisdiction Limited to Questions of Law - Based on the Court’s findings, any party seeking to rely on tax payment by a sub-contractor under the Chhattisgarh Value Added Sales Tax Act, 2005, must strictly adhere to the statutory requirement of producing Form 3 within the relevant proceedings. The High Court will not entertain references on questions of fact, and taxpayers cannot expect perpetual extensions for compliance due to the absence of statutory entitlement. The actionable takeaway is that assessees must ensure timely and complete documentation—particularly Form 3—to avoid adverse consequences and foreclose factual disputes.

24-06-2025 (2025) TaxCorp(VAT) 31317 (HC-BOMBAY)

Bombay High Court Orders State to Pay Informer Reward with Interest for Sales Tax Recovery Info; Holds Officers Personally Liable for Delay - The Bombay High Court’s order compels the Sales Tax Department to honor its reward commitment to informers in a timely and transparent manner. The authorities are required to pay the specified amount within six weeks, failing which interest will apply, recoverable from responsible officers rather than from the public exchequer. The decision establishes that administrative delay or repeated objections post-determination cannot defeat a legitimate claim under a government scheme. Government departments must strictly adhere to their own circulars and resolutions, ensuring that beneficiaries are not subjected to undue hardship or procedural delays.

16-05-2025 (2025) TaxCorp(VAT) 31316 (HC-MP)

Madhya Pradesh High Court Reiterates Primacy of Statutory Appeal in VAT Entry Tax Disputes: Writ Petition Dismissed for Non-Exhaustion of Alternative Remedy - This decision makes it clear that taxpayers aggrieved by assessment orders under the M.P. VAT Act, 2002, must first exhaust the statutory appellate remedies before approaching the High Court under Article 226. The writ petition was dismissed as not maintainable, with explicit liberty granted to the petitioner to file an appeal before the appropriate appellate authority as per the statutory procedure.

24-04-2025 (2025) TaxCorp(VAT) 31315 (HC-MP)

Madhya Pradesh High Court Upholds Timely Penalty Under Section 52 of MP VAT Act: Limitation Objection Rejected Where Not Raised Before Authorities - The High Court’s decision clarifies that penalty orders under Section 52 of the M.P. VAT Act are valid if passed within one year of initiation of proceedings, with the clock starting from the actual issuance of the penalty notice and not the date of any prior proposal or knowledge. Moreover, assessees cannot raise limitation objections for the first time before the High Court if such issues were not agitated before the original adjudicating authority or in appeal. This ruling serves as a caution to assessees and their representatives to raise all pertinent objections, including those regarding limitation, at the earliest possible stage of proceedings.

21-05-2025 (2025) TaxCorp(VAT) 31314 (HC-RAJASTHAN)

Rajasthan High Court Stays Tax Board Order Over Alleged Judicial Indiscipline in ITC Allowance under VAT Rules - The Rajasthan High Court’s interim order makes it clear that orders of subordinate quasi-judicial forums like the Tax Board must strictly adhere to principles of judicial discipline and precedent. Until the High Court finally decides the STR, the impugned Board order granting ITC in potential violation of Rule 38 stands stayed. Tax authorities and assessees alike must ensure strict compliance with documentary and procedural requirements for ITC claims under Rule 38, as non-compliance may render such claims vulnerable to reversal even after initial acceptance.

11-06-2025 (2025) TaxCorp(VAT) 31313 (HC-GUJARAT)

Gujarat High Court Upholds Higher Tax and Penalty for Non-Submission of Statutory Forms Despite Extended Opportunity - The High Court reinforced the principle that production of statutory Forms ‘C’ and II is a mandatory prerequisite for concessional tax rates under the CST Act and the Gujarat Act, 2001. Non-production of these forms—even after repeated opportunities and an inordinate delay of over twenty years—fully justifies the imposition of higher tax, cess, and penalty. The Tribunal’s order, therefore, does not raise any substantial question of law warranting interference. The appeal stands dismissed, with the assessment order upheld.

06-06-2025 (2025) TaxCorp(VAT) 31312 (HC-P&H)

Punjab & Haryana High Court Upholds VAT Penalty: Failure to Prove Branch Transfer and Manipulation of Security Deposit Constitutes Tax Evasion - The High Court confirmed that, in the absence of conclusive documentary evidence for a branch transfer, and given the transaction structure that effectively transferred ownership to the customer after five years, the movement of goods was a sale liable to VAT. The penalty imposed on the appellant was thus valid. Assessees must ensure strict compliance with documentary requirements, especially Form 'F', and avoid transaction structures that could be interpreted as disguised sales to evade tax.

10-06-2025 (2025) TaxCorp(VAT) 31311 (HC-GUJARAT)

High Court Directs Timely Refund Processing for CST Paid on High Speed Diesel Purchases - In summary, the Gujarat High Court has directed that any claim for refund of CST on High Speed Diesel purchases must be initiated by way of a written application by the taxpayer. The respondent authority is bound to consider and process such application within twelve weeks from the date of receipt. Taxpayers should ensure that their applications are complete in all respects and submitted promptly, while authorities are expected to adhere strictly to the prescribed timeline.

06-06-2025 (2025) TaxCorp(VAT) 31310 (HC-GAUHATI)

Gauhati High Court: Subsequent Inter-State Sales under CST Act Entitled to Exemption Despite Non-Furnishing of ‘C’ Forms by Liquidated Buyer - Based on the legal and factual analysis, the Gauhati High Court set aside the assessment officer’s decision treating Rs. 10,65,510 as taxable sales in the absence of ‘C’ Forms, and directed that these sales be recognized as subsequent inter-State sales entitled to exemption under Section 6(2) of the CST Act, 1956. The Court’s order instructs the revenue authorities to grant the full benefit of Section 6(2) exemption to the petitioner for these transactions.

09-06-2025 (2025) TaxCorp(VAT) 31309 (HC-MADRAS)

Madras High Court Bars Tamil Nadu from Levying Electricity Tax on Inter-State Open Access Purchases, Upholds Validity for Captive Consumption - The Madras High Court has delivered an actionable precedent by holding that Tamil Nadu does not have the authority to levy or collect electricity tax on inter-state open access transactions or purchases through exchanges in the absence of a specific legislative amendment to that effect. However, tax on captive generation and consumption for own use remains validly leviable under the current legal framework. The collection mechanism through TANGEDCO stands validated for intra-state consumption and captive use, but any extension to inter-state open access or exchange-based purchases is impermissible. Entities subject to the Act should carefully assess the nature of their electricity procurement to determine their tax liability under the prevailing regime.

02-06-2025 (2025) TaxCorp(VAT) 31308 (HC-KERALA)

Kerala High Court Upholds Penalty under KVAT Act: Ambiguous e-Sugam Form Fails to Establish Interstate Movement of Gold Consignment - The Kerala High Court’s decision underscores the necessity for precise and unambiguous documentation to establish compliance with interstate movement requirements under the KVAT Act. Where the only evidence produced is an internally inconsistent or ambiguous e-sugam form, the burden of proof remains unmet, and the penalty imposed under Section 47(6) will be sustained.

04-06-2025 (2025) TaxCorp(VAT) 31307 (HC-GAUHATI)

Gauhati High Court Quashes Time-Barred VAT Assessments for AY 2016-17 & 2017-18; ‘Reason to Believe’ and Prior Assessment Prerequisites Not Satisfied - In summary, the Gauhati High Court categorically held that:

Assessment proceedings initiated after the expiry of the limitation under Section 39 are void ab initio.
Invoking Section 40 without prior assessment under Sections 34, 35, 36, or 37 is impermissible.
Failure to communicate a bona fide “reason to believe” vitiates the proceedings.
Accordingly, all consequential orders and demand notices issued on the basis of such invalid proceedings are liable to be quashed. Tax authorities must scrupulously adhere to the procedural and substantive mandates of the Assam VAT Act before initiating reassessment or audit proceedings.

17-03-2025 (2025) TaxCorp(VAT) 31306 (SC)

Supreme Court Dismisses Miscellaneous Application as Not Pressed: Withdrawal Permission Sought and Refused - The Supreme Court’s order dismissing the Miscellaneous Application as not pressed establishes that mere filing of a withdrawal request does not guarantee that such permission will be granted. The applicant must present a clear and cogent case for withdrawal, and the Court retains full discretion to either grant or refuse such a request. Parties are cautioned that applications abandoned without permission may be dismissed without the opportunity to refile, unless specifically allowed by the Court.

22-05-2025 (2025) TaxCorp(VAT) 31305 (SC)

Supreme Court Upholds Dismissal of SLP Due to Inadequate Explanation for Delay in Recovery Proceedings - In light of the above, the Supreme Court’s decision reaffirms the settled position that procedural timelines are sacrosanct and cannot be disregarded without cogent justification. Assessees and revenue authorities alike must ensure that any appeals or petitions are filed within the prescribed limitation period, and that any request for condonation of delay is supported by robust and credible reasons. The dismissal, based solely on delay, serves as a cautionary precedent for future litigants.

23-02-2024 NOTIFICATION No. S.O. 834(E)

Designated Indian Carrier - M/s SNV Aviation Private Limited (Akasa Air). ...

28-09-2022 NOTIFICATION No. F. No. 3(15)/Fin.(Exp.-I)/2022-23/DS-I/780

Amendment in Fourth Schedule of Delhi Value Added Tax Act, 2004 ...

01-08-2022 NOTIFICATION No. F. 10/21/2022-23/SRD/Fin/1920-1929

Seek to rescind the Notification No. F.3(107)/Fin.(Exp.-I)/2021-22/DS-I/295 dated the 10th November, 2021 ...

03-02-2022 CIRCULAR NO. 03 of 2021-22

DVAT returns for the quarter ending 31.12.2021 in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexure/enclosures shall stand extended upto 12.02.2022 ...

17-12-2021 Circular No. F. No.5(4)Misc./L&J/2018-2019/2340-45

Clarification on limitation period for Remand Back Cases U/s 34(2) of DVAT Act 2004 ...

01-12-2021 NOTIFICATION No. F.10/45/2021-22/SRD/Fin/3221-3231

Amendments in the Fourth Schedule of the Delhi Value Added Tax, 2004 ...

10-11-2021 NOTIFICATION No. . F. 3(107)/Fin.(Exp.-I)/2021-22/DS-I/295

Amendment in Fourth Schedule of Delhi Value Added Tax Act, 2004 ...

02-08-2021 Circular No. F.3(636)/Policy/VAT/2026/657-64

Advised to adhere to the orders of the Hon'ble Supreme Court while dealing with the limitation period in respect of suo motu review, review, rectification, application and objection petition under the various provisions ...

18-08-2021 Circular No. F.7(420)/VAT/Policy/2011/PF/726-31

Filling of online return for first quarter of 2021-22-extension of thereof. ...

24-03-2021 NOTIFICATION No. F. 5(54)/Policy/VAT/2013/PF/491-502

Seeks to amend Sixth Schedule in the Delhi Value Added Tax Act, 2004 ...

30-07-2020 NOTIFICATION No. F. 3(20)/Fin.(Rev-I)/2020-21/DS-IV/39

Amendment in Fourth schedule of Delhi Value Added Tax, 2004 ...

09-06-2020 NOTIFICATION No. F.3(10)/Fin.(Rev-I)/2020-21/DS-VI/178

Amendment in Fourth Schedule in Delhi Value Added Tax Act, 2004 ...

15-05-2020 Circular No 03/2020/21

Circular regarding Order of Hon'ble Supreme Court dated 23-03-2020 for petition (civil) No. 3/2020. ...

04-05-2020 No. F.3(1) Fin.(Rev-I)/2019-20/DS-VI/149

Amendments in the Fourth Sechedule appended to S. No 12 and 13 ...

05-03-2020 Circular No. 09 OF 2019-20

Regarding Assessment of pending cases of mismatch of Annexure 2A-2B under DVAT Act/Rules and pending Assessment of Central Forms (Form-9) under CST Act/Rules in respect of Financial Year 2015-16 ...

News & Views

Article - Overview of Input Tax Credit under GST: Section 17 – Allocation and Ineligible Credits

Article - Overview of Input Tax Credit (ITC) Entitlement under GST: A Section 16 Perspective

Query - GST Applicability on Commercial Vehicle Operations and Tourism Business

Query - Eligibility of Input Tax Credit for Solar Panels Used in a Commercial Complex Managed by a Housing Society

Article - Detention of Goods Without Tax Evasion Intent Not Permissible Due to E-Way Bill Technical Issues

Article - Is India Prepared for GSTAT? Unpacking the Journey Towards an Effective GST Dispute Tribunal

Article - Regulatory Compliance Deadlines for July 2025

Article - Personal Hearings via Video Conferencing under GST: Comprehensive Guidelines

Article - Clarification by CBIC on Review, Revision, and Appeal for Orders Passed by Common Adjudicating Authorities on DGGI Show Cause Notices

Article - Navigating Multiple GST Liabilities: A Deep Dive into Overlapping Provisions under the CGST Act, 2017

Article - Delayed IGST Refunds for Exporters: Impact of DGARM’s Risky Exporter Classification

Query - Procedure for Refund of Negative Balance in Electronic Liability Ledger under GST

Query - Impact of Claiming ITC Based on GSTR-2A Instead of GSTR-2B After January 2022

Query - Issuance of Successive GST Notices under Sections 73 and 74 by State Tax Authorities

Query - Procedure for Cancelling Transporter ID after GST Registration

Query - Applicability of E-Way Bill and Registration Requirements for Transport of Goods by Unregistered E-Rickshaw

Query - GST Applicability on Commission Paid by Co-operative Society to Deposit Collection Agents: RCM Perspective

Article - GSTAT: From Dormancy to Action – Navigating the Litigator’s Crossroads

Article - Consequences for GST Officer in Case of Unlawful Tax Recovery: Key Takeaways from Patna High Court Judgment

Article - Latest GST Judicial Decisions – May 2025: Key Interpretations, Compliance Takeaways & Litigation Guidance

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09-07-2025 (2025) TaxCorp(IDT) 11262 (Service Tax)

CESTAT : CESTAT Chennai Affirms Service Tax Liability on Daimler India for Seconded Employees; Social Security Expenses Not Reimbursable

09-07-2025 (2025) TaxCorp(IDT) 11261 (Customs)

CESTAT : CESTAT Delhi Grants Exemption from BCD, CVD, and Prescribes 5% IGST on GenXperts® HIV-VL Load Test Kits, Affirms Broad Interpretation of Exemption for Life-Saving Diagnostics

09-07-2025 (2025) TaxCorp(IDT) 11260 (VAT)

HC : Madhya Pradesh High Court Holds Main Contractor Liable for VAT on Sub-Contractor’s Turnover in Absence of Form-3 Declaration: Section 7 of MP VAT Act Takes Precedence Over L&T SC Ruling

09-07-2025 (2025) TaxCorp(IDT) 11259 (GST)

HC : Karnataka High Court Invalidates Dismissal of Appeal Due to Exclusion of Time Error; Criticizes Parallel Proceedings by Tax Authorities

09-07-2025 (2025) TaxCorp(IDT) 11258 (GST)

HC : Bombay High Court Sets Aside ₹70.57 Crore GST Demand for Failure to Apply Mind; Orders De Novo Adjudication with Emphasis on Natural Justice

08-07-2025 (2025) TaxCorp(IDT) 11257 (Service Tax)

CESTAT : CESTAT Delhi Sets Aside Service Tax Demand on Internet Services: Absence of Evidence for Intent to Evade Tax Bars Extended Limitation

08-07-2025 (2025) TaxCorp(IDT) 11256 (Service Tax)

HC : Delhi High Court Upholds CESTAT Order: Time-Barred SCN Blocks Service Tax Demand on ‘Lease Internet Broadband Services’ to Exempt Entities

08-07-2025 (2025) TaxCorp(IDT) 11255 (GST)

HC : Madras High Court Nullifies ITC Denial Against Trader Based on Baseless Deeming of Hindustan Unilever Limited as Non-Existent

08-07-2025 (2025) TaxCorp(IDT) 11254 (GST)

HC : Himachal Pradesh High Court Quashes Penalty under Section 130 for E-Way Bill Lapse Absent Mens Rea, Citing Lack of Evidence for Tax Evasion Intent

08-07-2025 (2025) TaxCorp(IDT) 11253 (GST)

HC : Delhi High Court Upholds Bail in ₹29 Crore ITC Fraud Case: Stresses High Threshold for Bail Cancellation Without Substantial New Evidence

08-07-2025 (2025) TaxCorp(IDT) 11252 (GST)

HC : Gujarat AAR Affirms GST Exemption on Pre-GST Interest and Arbitration Costs in Goa Shipyard Ltd. Contract Dispute

08-07-2025 (2025) TaxCorp(IDT) 11251 (VAT)

HC : Madhya Pradesh High Court Rules Pending Tax Demand Under Litigation to be Treated as ‘Disputed Amount’ for Amnesty Settlement: Clarifies Treatment of C-Form Related Demands

08-07-2025 (2025) TaxCorp(IDT) 11250 (Customs)

HC : Proactive Participation Essential: Allahabad High Court Upholds Customs Duty Redetermination, Rejects Natural Justice Violation Plea for Inaction on Show Cause Notice

07-07-2025 (2025) TaxCorp(IDT) 11249 (GST)

HC : Allahabad High Court Upholds Validity of GST Notice Served via Registered E-Mail and Mobile: Dismisses Writ Petition Challenging Electronic Service under Section 169, CGST Act

07-07-2025 (2025) TaxCorp(IDT) 11248 (GST)

AAR : Kerala AAR Holds GST Payable by Digital Platforms on Yoga Course Fees Unless Strict ‘Pure Agent’ Conditions Met under Rule 33

07-07-2025 (2025) TaxCorp(IDT) 11247 (GST)

AAR : Kerala AAR Rules 18% GST Leviable on Cardamom Auctioneers’ Commission, Rejects Claim for Exemption Applicable to Commission Agents

07-07-2025 (2025) TaxCorp(IDT) 11246 (GST)

AAR : Kerala AAR Rules GST Exemption for Bulk Supply of Unsealed Purified Drinking Water via Tanker Lorries to Government and Private Customers

07-07-2025 (2025) TaxCorp(IDT) 11245 (GST)

AAR : Kerala AAR Rules 18% GST on Plastic ‘Rooter Trainer Cups’; Classifies under HSN 39269099 as "Other Articles of Plastic"

07-07-2025 (2025) TaxCorp(IDT) 11244 (Customs)

HC : Madras High Court Orders Compensation to Hotel for Prolonged Customs Litigation Over Capital Goods Classification Despite Settled Legal Position

07-07-2025 (2025) TaxCorp(IDT) 11242 (GST)

HC : Gujarat High Court Limits Penalty for E-Way Bill Lapse on Zero-Rated Export Supply, Citing No Tax Payable under Section 129(1)(a) of CGST Act

07-07-2025 (2025) TaxCorp(IDT) 11241 (GST)

AAR : Tamil Nadu AAAR Remands Tapioca Flour GST Classification to AAR for Re-examination Due to Incomplete Manufacturing Details

08-07-2025 (2025) TaxCorp(IDT) 11240 (GST)

AAR : Kerala AAR Rules No GST on LWA Fees by Directorate of Medical Education; GST Applicable on Fees for Inspection Services to Private Medical Institutions

03-07-2025 (2025) TaxCorp(IDT) 11239 (Customs)

HC : Kerala High Court Upholds CESTAT Decision: No Differential Customs Duty on ‘Fish Protein’ Imports Due to Mere Description Variance, Confirms Advance Authorization Entitlement

03-07-2025 (2025) TaxCorp(IDT) 11238 (Service Tax)

HC : Calcutta High Court Rules No Service Tax on Hiring of IT Equipment: Transfer of Right to Use Constitutes Sale, Not Service

03-07-2025 (2025) TaxCorp(IDT) 11237 (GST)

AAR : Kerala AAR Decides GST Not Applicable on Refund from Pre-GST Lease Cancellation, Holds Refund Not a Supply Under Section 7 of CGST Act

03-07-2025 (2025) TaxCorp(IDT) 11236 (GST)

HC : Allahabad High Court Nullifies Detention of Petroleum Dispensing Machines Due to Valid Stock Transfer and Subsequent E-Way Bill Production

08-07-2025 (2025) TaxCorp(IDT) 11235 (Customs)

HC : Delhi High Court Orders Immediate Release of Detained Gold Jewellery, Affirms Exemption for Personal Effects under Baggage Rules

02-07-2025 (2025) TaxCorp(IDT) 11231 (GST)

HC : Kerala High Court Nullifies Vehicle Confiscation for Improper Notice: WhatsApp Communication Ruled Invalid for Service under GST Act

02-07-2025 (2025) TaxCorp(IDT) 11230 (GST)

HC : Madras High Court Orders Revival of Cancelled GST Registration Beyond Statutory Deadline Owing to Genuine Hardships; Prescribes Stringent Compliance Conditions

02-07-2025 (2025) TaxCorp(IDT) 11229 (GST)

HC : Kerala High Court Orders Reconsideration of ITC Denial Where Suppliers Became Non-Traceable, Directs Compliance with Documentary Requirements

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