Judgement

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.

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

High Court quashes GST demand, finds no fraud allegation and hearing violation

GST Demand Orders Quashed as Invalid Section 74 Notice Found Fatal

High Court quashes tax enhancement for lack of hearing, remands matter for fresh consideration

HC Sets Aside GST Appellate Order for Enhancing Tax Without Hearing

The High Court said that since the petitioner's registration was cancelled, he was not under an obligation to check the GST portal for any updates or notices.

Petitioner Not Obligated to Check GST Portal After Cancellation of Registration: High Court

GSTAT directs developer to refund ITC benefit with 18% interest for GST profiteering in housing project

GSTAT Orders Refund of Rs. 11.91 Lakh Profiteering with 18% Interest to Homebuyers

AAR rejects application under Section 98(2) as issue already pending in other proceedings

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

GST Demand Orders Quashed as Invalid Section 74 Notice Found Fatal

HC Sets Aside GST Appellate Order for Enhancing Tax Without Hearing

Petitioner Not Obligated to Check GST Portal After Cancellation of Registration: High Court

GSTAT Orders Refund of Rs. 11.91 Lakh Profiteering with 18% Interest to Homebuyers

AAR Rejects Application Barred by Section 98(2) Pending Proceedings Rule