Judgement

Gujarat AAR held that ITC on goods and services used for warehouse construction is not admissible due to Section 17(5) blockage, as amended by the Finance Act, 2025, overriding the Safari Retreats ruling.

Gujarat AAR Denies ITC on Warehouse Construction After Finance Act, 2025 Amendment

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ICICI Prudential Life receives Rs. 11.24 crore GST demand for Financial Year 2022, company planning to file appeal.

ICICI Prudential Life Receives Rs. 11.24 Crore GST Demand Order for FY 2022

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

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

The court remanded the matter to the adjudicating authority. The Court gave the petitioner time until January 31, 2026, to submit a fresh reply to the SCN

HC Remands Matter as GST Notice Uploaded on Additional Notices Tab With No Date Mentioned for Hearing

HC: Expiry of e-way bill caused by auto-populated distance error is a technical lapse and cannot justify GST penalty or seizure under Section 129.

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Gujarat AAR Denies ITC on Warehouse Construction After Finance Act, 2025 Amendment

ICICI Prudential Life Receives Rs. 11.24 Crore GST Demand Order for FY 2022

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

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

HC Remands Matter as GST Notice Uploaded on Additional Notices Tab With No Date Mentioned for Hearing

Expired E-Way Bill Due to Auto-Populated Distance Is a Technical Lapse, Not Tax Evasion