Calcutta High Court Upholds GST Order Uploaded A Day After Limitation Expired

The Calcutta High Court has upheld a GST adjudication order even though its summary was uploaded on the common portal a day after the limitation period expired. The court held that the statutory limitation applies to the issuance of the order and not to its subsequent service. Justice Raja Basu Chowdhury dismissed a writ petition filed by M. M. Motors and another challenging an adjudication order for the 2018–19 tax period. The petitioners argued that the adjudication order could not be treated...

Madras High Court Quashes Bank Account Attachment Under GST For Lack Of Tangible Material

The Madras High Court on 8 July held that a provisional attachment of a taxpayer's bank accounts under Section 83 of the Central Goods and Services Tax (CGST) Act cannot be sustained merely by reproducing the statutory language without disclosing any tangible material or reasons to justify the action. Section 83 of the CGST Act empowers the Commissioner to provisionally attach a taxpayer's property, including bank accounts, to protect government revenue during the pendency of specified...

Supreme Court Directs FanMade11, 9Stacks To Pursue GST Appeal Instead Of Writ Petitions

The Supreme Court has disposed of writ petitions filed by two online gaming companies, FanMade11 Fantasy Sports Private Limited and 9Stacks, challenging GST proceedings against them. A bench of Justice J.B. Pardiwala and Justice K. Vinod Chandran heard both pleas. The court directed both companies to pursue the statutory remedies available under the GST law instead of invoking its writ jurisdiction. In the matter involving 9Stacks, the court held that since a final assessment order had...

GST Adjudicating Authority Not Bound To Seek Additional Documents Before Passing Order: Delhi High Court

The Delhi High Court has held that an adjudicating authority under the Central Goods and Services Tax Act, 2017 is not obliged to call for additional documents or clarifications from a business merely because it finds the material placed on record to be insufficient to determine tax liability.A Division Bench of Justices Anil Kshetarpal and Shail Jain dismissed a writ petition filed by Sodexo India, challenging a GST demand of around ₹8.75 crore.The Court rejected Sodexo's contention that the...

Karnataka High Court Says Third Parties Cannot Invoke Art. 226 Against GST Rulings, Dismisses BMRCL Challenge

The Karnataka High Court on 7 July held that a person who is neither the applicant nor the concerned tax authority in an advance ruling proceeding cannot challenge the ruling under Article 226 of the Constitution, as such rulings are binding only on the parties to the proceeding. A Division Bench of Justices S.G. Pandit and K.V. Aravind dismissed Bangalore Metro Rail Corporation Limited's (BMRCL) writ petition challenging an order of the Karnataka Appellate Authority for Advance Ruling (AAAR),...

GSTAT Launches Token Facility For Appellants Facing Issues In E-Filing Appeals

The Goods and Services Tax Appellate Tribunal (GSTAT) has activated the token generation facility for appellants facing issues while filing appeals on its e-filing portal. The facility is available through the scrolling highlights on the portal's home page. A token generated on or before July 31, 2026, will be treated as sufficient compliance with the appeal filing deadline. The appellant must, however, complete the actual filing within 60 days from the date of token generation. The tribunal...

Future Group GST Case: Supreme Court Questions Bombay HC's Power To Grant Sunil Biyani 7-Day Protection From Arrest

The Supreme Court on Wednesday reserved its decision on the Union of India's appeal questioning whether the Bombay High Court could grant Future Group non-executive director Sunil Biyani one week's protection from arrest after holding that his anticipatory bail plea was premature. The High Court had directed that if GST authorities subsequently authorise Biyani's arrest in an alleged ₹1,200 crore GST fraud probe, he should not be arrested for one week from the date the arrest order is...

Appellate Order Setting Aside GST Refund Rejection Doesn't Bar Fresh Examination Of Claim: Delhi HIgh Court

The Delhi High Court has held that an appellate order setting aside the rejection of a GST refund claim does not automatically entitle the assessee to an unconditional refund, nor does it bar tax authorities from examining the claim afresh on other legally permissible grounds.A Division Bench of Justices Anil Kshetrapal and Shail Jain made the observation while dismissing a writ petition filed by M/s Karamsar Poultry Appliances, which had challenged an order rejecting its refund claim of ₹3.44...

No GST Payable On Machinery Returned For Testing Without Fresh Consideration: Karnataka High Court

The Karnataka High Court held on 25 June that a company does not incur GST liability when it returns machinery to a seller for testing without any fresh consideration, as the movement does not amount to a taxable supply. A Division Bench of Justices S.G. Pandit and Rajesh Rai K dismissed the State's appeal and upheld the Single Judge's order reducing the penalty imposed on AAM India Manufacturing Corporation Pvt. Ltd. to Rs.25,000, while directing the Department to refund the remaining amount...

Madras High Court Refuses To Quash Canon India GST Notices, Says Taxpayer Must Reply Before Challenge

The Madras High Court has held that a taxpayer must first respond to a GST show cause notice before challenging the invocation of Section 74 of the Goods and Services Tax (GST) law (which deals with tax demands involving alleged fraud, suppression or wilful misstatement). Justice C. Saravanan dismissed Canon India Pvt. Ltd.'s writ petitions challenging the GST DRC-01 show cause notices but granted the company 30 days to file detailed replies. He observed: "The fact that the Petitioner has not...

GSTAT Mumbai Rejects Dow Chemical's ₹13.41 Crore IGST Refund Claim, Holds Procurement Services Are Imports

The Goods and Services Tax Appellate Tribunal, Mumbai, has held that procurement services received by Dow Chemical International Pvt. Ltd. from its Switzerland-based group entity were imports of services and not intermediary services, making them liable to Goods and Services Tax in India. A division bench of President Justice (Retd.) Dr. Sanjaya Kumar Mishra and Technical Member Anil Kumar Gupta dismissed the company's appeals against the rejection of refund claims exceeding ₹13.41 crore of...

GST Order Need Not Elaborately Deal With Every Submission In Taxpayer's Reply: Delhi High Court

The Delhi High Court has held that merely because a GST adjudicating authority does not elaborately deal with every submission made by an assessee in reply to a show cause notice (SCN), the same cannot lead to a conclusion that the representation was not considered.A division bench of Justices Anil Kshetrapal and Shail Jain observed that while Section 74(9) of the Central Goods and Services Tax Act, 2017 obligates the proper officer to consider the noticee's representation before determining...