Judgement

The High Court held that genuine ITC cannot be denied merely due to retrospective cancellation of a supplier’s GST registration when proper documents prove the transaction.

Retrospective GST Cancellation Cannot Result in Denial of Genuine ITC Claims: Rules High Court

The ITAT held that a reassessment initiated through a Section 148 notice issued in the name of a deceased assessee is void in law, and participation by the legal heir cannot cure this defect.

ITAT Holds Legal Heir’s Participation Cannot Cure Defective Notice Issued in Name of a Dead Person

Articles

The ICAI's Handbook covers GST-related interest, late fees, and penalties, incorporating all statutory developments up to December 5, 2025.

ICAI Releases Third Edition of its Handbook on Interest, Late Fee and Penalties Under GST

ICSI issues advisory on certifying Form MGT-7/MGT-7A via MCA V3 Portal, recommending continued Form MGT-8 certification.

ICSI Advisory on MGT-7/MGT-7A Certification via MCA V3 Portal

High Court Quashes SGST Orders for Lack of Jurisdiction and Absence of Fraud, Willful Misstatement or Suppression

Section 74 Proceedings Invalid Without Fraud Allegation; State GST Lacks Jurisdiction: Allahabad HC

ITAT held that depreciation claims for AY 2014-15 and 2015-16 are consequential and must be decided only after the pending AY 2013-14 appeal is resolved.

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

Retrospective GST Cancellation Cannot Result in Denial of Genuine ITC Claims: Rules High Court

ITAT Holds Legal Heir’s Participation Cannot Cure Defective Notice Issued in Name of a Dead Person

ICAI Releases Third Edition of its Handbook on Interest, Late Fee and Penalties Under GST

ICSI Advisory on MGT-7/MGT-7A Certification via MCA V3 Portal

Section 74 Proceedings Invalid Without Fraud Allegation; State GST Lacks Jurisdiction: Allahabad HC

Depreciation Claims for Later Years Cannot Be Decided Without Resolving Earlier Years: Rules ITAT