Judgement

The High Court held that in absence of any saving clause or a sunset clause on the omission of Rule 96(10) of the CGST Rules, the recommendation would be prospective in nature.

IGST Refund Dispute: Gujarat HC Holds Omitted Rule 96(10) Cannot Continue Without Saving Clause

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.

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IGST Refund Dispute: Gujarat HC Holds Omitted Rule 96(10) Cannot Continue Without Saving Clause

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