Search Results for "GST"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
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Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
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Search Results for "GST"

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High Court

Bombay High Court Allows Restoration of GST Registration for Non-Filing of Returns — Petitioner Granted Opportunity to File Returns and Pay Tax. Failure to file returns for six months leads to cancellation, but court holds that restoration is permissible upon compliance with conditions under Section 30 of the Central Goods and Services Tax Act, 2017.

27 Jan 2026

The petitioner, Kishore Nichani, a businessman aged 60, filed a writ petition under Article 226 of the Constitution before the Bombay High Court, aggr...

Supreme Court

Supreme Court Upholds High Court's Decision Allowing Rectification of GST Returns in Error Period. The Court affirmed that circulars restricting rectification of Form GSTR-3B to net basis adjustments are inconsistent with GST laws and that rectification must be permitted in the period of error occurrence under the Central Goods and Services Tax Act, 2017.

28 Oct 2021

The appeal arose from a judgment of the High Court of Delhi dated 05.05.2020 in W.P. (C) No. 6345 of 2018, which allowed a writ petition filed by Bhar...

High Court

Bombay High Court Allows Refund of Accumulated Input Tax Credit Under Inverted Duty Structure in GST — Rejection by Authorities Set Aside. Held that refund of unutilized ITC is admissible under Section 54(3)(ii) of the CGST Act, 2017 even when output supply is partially exempt, and that the formula under Rule 89(5) of the CGST Rules, 2017 must be applied correctly.

23 Apr 2026

The petitioner, CHEC-TPL Line 4 Joint Venture, a joint venture between TATA Projects Limited and another entity, was engaged in the construction of a ...

High Court

Karnataka High Court Allows Revision of GST TRAN-1 to Claim Transitional Credit Due to Technical Glitch. Petitioner permitted to file revised FORM GST TRAN-1 under Section 140(8) of CGST Act, 2017 to correct inadvertent error in transferring credit to branch.

28 Mar 2019

The petitioner, M/S Atria Convergence Technologies Ltd, a public limited company registered under the Companies Act, 1956 and the Central Goods and Se...

High Court

Gujarat High Court Quashes Show Cause Notice in GST Case — Assignment of Leasehold Rights Not a Supply of Service. Transfer of leasehold rights in land by way of assignment is not a supply of service under Section 7(1)(a) of the Central Goods and Services Tax Act, 2017, as it constitutes a transfer of title in goods or an interest in immovable property, not a service.

27 Jan 2026

The petitioner, M/s Jubilee Engineers, was allotted a plot of land by the Gujarat Industrial Development Corporation (GIDC) on a 99-year lease startin...

High Court

Bombay High Court Dismisses Petition Challenging VAT Investigation Post-GST. Section 78 of Maharashtra GST Savings Act Held Valid as It Continues VAT Act Only for One Year from Appointed Day as Permitted by Constitution Amendment.

19 Jul 2019

The petitioner, Magma Fincorp Limited, a non-banking finance company registered under the Maharashtra Value Added Tax Act, 2002 (VAT Act), challenged ...

High Court

Gujarat High Court Quashes Show-Cause Notice in GST Input Tax Credit Dispute — Misinterpretation of Section 17(5)(d) of CGST Act, 2017. Transfer of Leasehold Rights of Industrial Plots Held Not to Be 'Construction of Immovable Property' for ITC Reversal.

10 Feb 2026

The petitioner, Niket Bipinbhai Patel, through his power of attorney holder, filed a writ petition before the Gujarat High Court challenging a show-ca...

High Court

Bombay High Court Dismisses Challenge to GST Levy on TDR/FSI Transfers by Builders Association. Transferable Development Rights (TDR) and Floor Space Index (FSI) are 'goods' under Article 366(12) of the Constitution and subject to GST as a supply under Section 7 of the Central Goods and Services Tax Act, 2017.

10 Apr 2018

The petitioners, Builders Association of Navi Mumbai and Neelsidhi Realties, filed a writ petition under Article 226 of the Constitution of India chal...

Supreme Court

Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

3 Dec 2020

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

High Court

High Court of Karnataka Dismisses Challenge to GST Notification Extending Time Limit for Show Cause Notice. Notification No. 09/2023 held valid under Section 168A of CGST Act, 2017 as a legislative act not amenable to certiorari.

1 Oct 2024

The petitioner, M/s Sahaj Construction, a registered dealer under the GST laws, filed a writ petition under Articles 226 and 227 of the Constitution o...

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