Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
670 rulings
Kerala High Court
Where petitioner, a registered taxpayer, claimed ITC for April 2018 to March 2019 but was denied due to alleged delay in return filing, since statutory scheme under Section 16(5) allowed ITC if returns were furnished by 30.11.2021 and petitioner’s returns were so filed, denial was not justified and petitioner was entitled to claim ITC benefit if otherwise eligible
Jammu & Kashmir and Ladakh High Court
Where assessee filed appeal with one-day delay beyond condonable period due to sister's death and Appellate Authority rejected it as time- barred, though statute restricts condonation to one month, extraordinary writ power can remedy gross injustice, so delay was condoned, rejection order set aside and appeal restored for decision on merits to avoid harshness
Kerala High Court
Where consolidated show cause notice and summary was issued under GST covering multiple financial years for demand not involving fraud, binding precedent required separate notices for each period and thus composite notice and summary were found unsustainable and quashed, but fresh notices for each period could be issued subject to exclusion of interim period for limitation computation
Kerala High Court
Where department issued a composite show cause notice and consolidated order covering multiple financial years for alleged tax or ITC demands not involving fraud, such composite proceedings were invalid in light of Division Bench rulings and required quashing, with liberty to issue separate notices for each financial year, while all other contentions remained open
Madras High Court
Where assessment order was communicated solely by uploading on portal without other statutory modes and appellant, a small business, cited difficulty in accessing the portal, expectation to continuously monitor portal was unreasonable, thus, appellant was entitled to an extended opportunity to file appeal within fifteen days and have appeal decided on merits
Madras High Court
Where petitioner, a tobacco trader, only sprinkled jaggery water, shade dried and bulked raw tobacco without altering its essential character, such activity did not amount to manufacture and product remained unmanufactured tobacco classifiable under CETH 2401 20 90, not under 2403 99 10 or 2403 99 90; thus, higher cess was not applicable
Gauhati High Court
Where registration of petitioner was cancelled due to non-filing of returns for six months and petitioner missed revocation period because of portal restriction but agreed to furnish all pending returns and pay due tax, interest, penalty and late fee per Rule 22(4) proviso, relief of restoration was warranted in parity with Dhirghat
Kerala High Court
Where respondent issued a single composite show cause notice and order spanning multiple assessment years for tax or ITC not involving fraud, such composite notice was unsustainable as per Division Bench ruling, and both composite SCN and OIO were to be quashed with liberty to issue separate notices for each relevant year
Gauhati High Court
Where petitioner’s GST registration was cancelled due to non-filing of returns for six months, and appeal was dismissed, petitioner is entitled to restoration upon application and compliance by filing all pending returns and
Madras High Court
Where assessee faced ex parte assessment for alleged excess ITC based on mismatch between GSTR-3B and GSTR-2A, had paid differential ITC pre-order and attributed non-response to a lapse by a part-time accountant, equitable grounds required that assessee be given opportunity to present submissions with supporting documents, thus, impugned assessment order was to be set aside for fresh consideration with effective hearing