Judgement

The Kerala High Court held that once returns are filed on or before the cut-off date prescribed under said section, the time limit under Section 16(4) loses its significance.

GST Returns Filed Before Section 16(5) Cut-Off Date Entitled for ITC: Kerala High Court 

Orders

Telangana reorganizes Commercial Taxes Divisions and Circles in CURE and PURE areas, effective June 2, 2026.

Telangana Government Reorganizes Commercial Taxes Department in CURE and PURE Area

The Bombay High Court permits a separate refund claim for an omitted invoice filed within the limitation period.

Bombay High Court Allows Second GST Refund Claim for Omitted Invoice

Gujarat AAR holds raw Isabgol seeds exempt under HSN 1211 as medicinal plant parts.

Gujarat AAR Grants GST Exemption on Raw Isabgol Seeds

The Goa AAAR has refrained from expressing any opinion on the merits of the case regarding GST exemption for river desilting services provided to the Captain of Ports Department when the appellant sought determination of GST exemption.

 Goa AAAR Refuses to Decide on Merits of River Sal Dredging Exemption to Maintain Judicial Propriety

The HC quashed the retrospective cancellation of a taxpayer's GST registration, holding that such action cannot be taken without issuing a proper SCN.

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GST Returns Filed Before Section 16(5) Cut-Off Date Entitled for ITC: Kerala High Court

Telangana Government Reorganizes Commercial Taxes Department in CURE and PURE Area

Bombay High Court Allows Second GST Refund Claim for Omitted Invoice

Gujarat AAR Grants GST Exemption on Raw Isabgol Seeds

Goa AAAR Refuses to Decide on Merits of River Sal Dredging Exemption to Maintain Judicial Propriety

GST Registration Cannot Be Cancelled Retrospectively Without Prior Issuance of SCN: High Court