GST
GST Appellate Authority Cannot Invoke Limitation Act To Condone Delay Beyond One Month: Rajasthan High Court
The Rajasthan High Court has recently held that a GST appellate authority cannot condone delay beyond one additional month after the expiry of the three-month statutory period for filing an appeal, even if sufficient cause is shown. Setting out the law, the court ruled that Section 107(4) of the Central Goods and Services Tax Act, 2017, permits the Appellate Authority to condone delay only up to one month and that it can't take recourse to Section 5 of the Limitation Act to extend that period...
Supreme Court Dismisses Income Tax Dept Plea Against Telangana HC Ruling On Time-Barred Reassessment Notices
The Supreme Court has dismissed a Special Leave Petition filed by the Income Tax Department against a common Telangana High Court judgment setting aside reassessment notices issued against several taxpayers as time-barred. The plea challenged a common judgment of the Telangana High Court, which endorsed the Delhi High Court's view that mere generation or signing of a reassessment notice does not amount to issuance and that a notice is issued only when it is dispatched The Bench of Justice...
Amicable Settlement In Commercial GST Dispute Allows Quashing of FIR: Calcutta High Court
The Calcutta High Court recently quashed an FIR and released the frozen corporate bank accounts of Indian Compressors Ltd., clarifying that where a dispute is essentially commercial and private in nature, and the parties have voluntarily arrived at an amicable settlement, criminal proceedings may be quashed under Section 482 Cr.P.C., even for non-compoundable offences. A Bench of Justice Uday Kumar noted: "Where the dispute is essentially commercial and private in character, and the parties...
GST Appeal Filed Beyond Statutory Limitation Period Cannot Be Condoned: Gujarat High Court
The Gujarat High Court has dismissed a writ petition challenging the rejection of a Goods and Services Tax (GST) appeal against a demand order on the ground of limitation, clarifying that a High Court cannot condone delay in filing an appeal beyond the maximum period prescribed by the statute. The Division Bench of Justice A.S. Supehia and Justice Pranav Trivedi dismissed an appeal by M/S. Agarwal Enterprises and cautioned that taxpayers are required to remain vigilant and regularly verify...
Orissa High Court Grants Bail To Accused In ₹ 85 Crore GST Fraud Case
The Orissa High Court recently granted bail to an accused in a Goods and Services Tax (GST) fraud case, where he was alleged to have fraudulently availed Rs. 85 crores of Input Tax Credit (ITC). The Single Bench of Justice G. Satapathy was hearing the accused, who was being prosecuted by the Sub-Divisional Judicial Magistrate, Bhubaneswar, under provisions of the Central Goods and Services Tax Act, 2017. The accused was implicated under Sections 132(1)(b) (fraudulently availing input tax...
Seeking To Quash GST Summons During Inquiry Is Essentially Seeking Anticipatory Bail: Delhi High Court
The Delhi High Court has refused to interfere with GST summons issued to two Panipat-based traders, holding that summons under Section 70 of the CGST Act are meant only to aid an inquiry and do not amount to the start of coercive proceedings. Dismissing the challenge, Justice Neena Bansal Krishna said that an attempt to quash summons at the inquiry stage is, in substance, an attempt to seek protection from arrest. "Seeking setting aside of Summons, is essentially seeking interim protection or...
Prior GST Payments To Authorities Can Be Adjusted Against Pre-Deposit For Filing Appeal: Allahabad High Court
The Allahabad High Court has recently held that any money deposited by a taxpayer with the GST authorities, in the facts of the case, prior to filing an appeal under Section 107 of the Goods and Services Tax Act, 2017, must be adjusted towards the mandatory pre-deposit required for filing the appeal.In the present case, an interest liability of Rs 1.43 Crore was raised against Excel Vehicles, a unit of My Auto World Kanpur Private Limited, against which the taxpayer preferred an appeal under...
Fraud Allegations Against CA Not Exceptional Ground To Invoke Writ Jurisdiction Against GST Demands: Punjab & Haryana High Court
The Punjab and Haryana High Court has declined to entertain a writ petition challenging GST demand orders raised against a manpower services firm, holding that its allegation that a Chartered Accountant misappropriated tax payments raised disputed questions of fact and did not constitute an extraordinary circumstance to bypass the statutory appellate remedy available under the GST law. A Division Bench of Justice Lisa Gill and Justice Ramesh Chander Dimri noted that the petitioner had itself...
S.74 CGST | Plea in Supreme Court Challenges GST Demands On Allegations Of Fraud In Cases Where Dept Alleges No Supply
A plea has been filed in the Supreme Court challenging the invocation of Section 74 of the Central Goods and Services Tax Act, 2017, a provision that allows tax authorities to raise demands of tax, interest, and penalty in cases of fraud or suppression, in situations where the department itself alleges that no taxable supply of goods or services ever took place. A Division Bench of Justice Pamidighantam Sri Narasimha and Justice Vijay Bishnoi took up the matter on January 30. The Bench directed...
'Would Not Benefit Revenue': Bombay High Court Directs Restoration Of Trader's GST Registration After Dues Paid
The Bombay High Court has held that where a taxpayer has cleared the entire GST liability, including tax, interest and penalty, continuing cancellation of GST registration serves no purpose and causes undue prejudice to the taxpayer. A Division Bench of Justices G.S. Kulkarni and Aarti Sathe was hearing a writ petition filed by Kishore Nichani, who challenged the State Tax Officer's refusal to restore his GST registration, cancelled for non-filing of returns for more than six months. The...
Supreme Court Allows ₹2.9 Crore GST Refund On Coal To SAIL, Rejects Revenue Challenge
The Supreme Court on 23 January 2026 dismissed a Special Leave Petition filed by the Revenue, challenging a refund of about Rs. 2.9 crore granted to the Steel Authority of India's (SAIL) Bokaro plant in the initial years of the GST rollout. A Division Bench of Justice J.B. Pardiwala and Justice K.V. Viswanathan upheld a decision of the Jharkhand High Court that allowed the refund of unutilised Input Tax Credit (ITC) of Compensation Cess on coal, despite a gross delay of 676 days. The Bench...
UltraTech Cement Receives GST Demands of ₹15.26 Crore from Tamil Nadu Authorities
UltraTech Cement Limited recently informed stock exchanges that the State GST authorities in Tamil Nadu have issued two orders raising a cumulative tax demand of Rs. 15.26 crore, along with interest and penalties, on allegations of excess Input Tax Credit (ITC) claims. As per the disclosure, the orders were passed by the Assistant Commissioner, State Goods and Services Tax, Trichy, and were received by the company on January 29, 2026. One order relates to the financial year 2022-23,...