Judgement

The Gujarat High Court read down the expression “whichever is higher” and heldRule 28(2) valid


High Court Has Upheld The Constitutional Validity Of Rule 28(2) of The CGST Rules 2017 

The Gauhati High Court has directed the authorities to consider restoration of registration if the taxpayer complies with the requirements prescribed under Rule 22(4) of the CGST Rules, 2017.

Gauhati High Court Allows For Restoration of Cancelled GST Number

The HC held that GST refunds cannot be rejected without issuing a proper SCN and granting taxpayers a fair opportunity of hearing under Rule 92(3) of the CGST Rules 2017.

Fair Hearing Mandatory Before GST Refund Denial, Rules Punjab and Haryana HC

The GST MOV-10 indicates that the conclusion regarding tax evasion was reached after the 6-day time limit specified under Rule 138C of the CGST Rules. Therefore, the entire proceedings are void.

High Court Strikes Down GST Confiscation Notice for formation of opinion beyond the 6-day statutory period

The HC granted a second opportunity to restore a cancelled GST registration despite the lapse of the statutory time limit, subject to compliance with Rule 22(4) of the CGST Rules.

HC Allows Restoration of Cancelled GST Registration Despite Delay in Revocation Application

The Bombay High Court held that ITC cannot be blocked in case the electronic credit ledger has a negative balance, citing violation of Rule 86A of the CGST Rules, 2017.

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High Court Has Upheld The Constitutional Validity Of Rule 28(2) of The CGST Rules 2017

Gauhati High Court Allows For Restoration of Cancelled GST Number

Fair Hearing Mandatory Before GST Refund Denial, Rules Punjab and Haryana HC

High Court Strikes Down GST Confiscation Notice for formation of opinion beyond the 6-day statutory period

HC Allows Restoration of Cancelled GST Registration Despite Delay in Revocation Application

ITC Cannot be Blocked If Electronic Credit Ledger Has Negative Balance: Bombay High Court