Judgement

The High Court held that returns filed within the extended deadline under Section 16(5) override the earlier time limit, and allowed the taxpayer to avail ITC.

HC Upholds Taxpayer’s Right to Avail ITC; Holds Extended Deadline Overrides Earlier GST Time Limit

Court allows fresh adjudication where ITC denied due to supplier’s clerical error in returns

HC Remands GST Demand Based on GSTR-2A Mismatch Subject to Additional Pre-Deposit

Court balances revenue interest and natural justice by directing partial pre-deposit before reopening adjudication

Madras HC Grants Conditional Relief in GST Recovery Case Involving Ex Parte Adjudication

Failure to pass on GST rate reduction benefit leads to ₹90.90 crore profiteering determination

GSTAT Upholds DGAP Finding of Profiteering by CG Foods on Instant Noodles

Authority rules that temporary construction sites with manpower and machinery constitute fixed establishments under GST law

Tamil Nadu AAR: Precast Construction Sites Are Fixed Establishments Requiring GST Registration

AAAR holds that questions not raised before AAR cannot be examined in appeal; confines decision to taxability of DMF & NMET contributions

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HC Upholds Taxpayer’s Right to Avail ITC; Holds Extended Deadline Overrides Earlier GST Time Limit

HC Remands GST Demand Based on GSTR-2A Mismatch Subject to Additional Pre-Deposit

Madras HC Grants Conditional Relief in GST Recovery Case Involving Ex Parte Adjudication

GSTAT Upholds DGAP Finding of Profiteering by CG Foods on Instant Noodles

Tamil Nadu AAR: Precast Construction Sites Are Fixed Establishments Requiring GST Registration

Statutory Contributions of Mining Royalty Treated as Consideration Under GST: Telangana AAAR