Judgement

The High Court set aside the ITC reversal orders, directing a fresh assessment with due process and a fair opportunity for the taxpayer.

Due Process Essential in ITC Reversal: High Court Remands Case for Fresh Assessment

The Calcutta High Court Set aside the order as based on the records or further checks, it cannot be said that it was the petitioner's fault in complying with the legal obligation.

Calcutta High Court Sets Aside ITC Denial as No Fault Found on Purchaser’s Part

Delhi High Court sets aside retrospective GST registration cancellation dated 09.08.2023; directs opportunity to file reply and fresh adjudication.

Delhi High Court Quashes Retrospective GST Cancellation, Orders Fresh Adjudication

High Court modifies cancellation of Smart World Communications’ GST registration; holds retrospective effect impermissible when SCN lacked such proposal

Delhi HC Modifies Retrospective GST Cancellation to Date of Show Cause Notice

Delhi High Court quashed GST demand of Rs. 2,25,81,108/- for FY 2019-20; order set aside and remanded for fresh decision.

High Court Quashes GST Demand Over Denial of Adjournment Request

Articles

High Court rules that buyers cannot be denied Input Tax Credit (ITC) if suppliers default on tax payments. Important GST judgments reinforcing buyer protection and compliance clarity.

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Due Process Essential in ITC Reversal: High Court Remands Case for Fresh Assessment

Calcutta High Court Sets Aside ITC Denial as No Fault Found on Purchaser’s Part

Delhi High Court Quashes Retrospective GST Cancellation, Orders Fresh Adjudication

Delhi HC Modifies Retrospective GST Cancellation to Date of Show Cause Notice

High Court Quashes GST Demand Over Denial of Adjournment Request

Buyer cannot Be Denied Credit if Supplier Defaults on Tax