Judgement

Revenue cannot revive bogus purchase additions under Income-tax Act when identical allegations have already failed before CESTAT

High Court: Bogus Purchase Additions Unsustainable Once Supplier Exonerated in Excise Proceedings

High Court reiterates that statutory timelines under CGST Act are mandatory and cannot be diluted through writ jurisdiction

GST Registration Cancellation Upheld Due to Time-Barred Appeal; High Court Declines to Condone Delay

The Court observed that Section 16(4) starts with the words "Notwithstanding anything contained in sub-section (4)", which means that Section 16(5) overrides Section 16(4).

ITC Cannot Be Denied if Return Filed Within Section 16(5) Time Limit: Kerala HC

The court quashed the GST order, holding that the GST authority did not follow the mandatory procedure while issuing the order.

Mentioning "NA" in Personal Hearing Column Violates Section 75(4): Allahabad HC Sets Aside GST Order

The High Court quashed an ex parte GST order due to violation of natural justice and directed the tax department to restart proceedings after giving the taxpayer a proper opportunity for a hearing.

Ex Parte GST Order Set Aside Over Defective SCN and Denial of Hearing: Allahabad HC

News

The Goods and Services Tax Network (GSTN) has now enabled the filing of Letter of Undertaking (LUT) on the GST Portal for the Financial Year 2026-27.

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High Court: Bogus Purchase Additions Unsustainable Once Supplier Exonerated in Excise Proceedings

GST Registration Cancellation Upheld Due to Time-Barred Appeal; High Court Declines to Condone Delay

ITC Cannot Be Denied if Return Filed Within Section 16(5) Time Limit: Kerala HC

Mentioning "NA" in Personal Hearing Column Violates Section 75(4): Allahabad HC Sets Aside GST Order

Ex Parte GST Order Set Aside Over Defective SCN and Denial of Hearing: Allahabad HC

GSTN Update: LUT Filing for FY 2026-27 Now Live on GST Portal; Check Details and Step-by-Step Guide