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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.

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

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High Court Quashes Show Cause Notice in GST Case on Assignment of Leasehold Rights - Assignment of Long-Term Leasehold Rights Held as Transfer of Immovable Property, Not Supply of Service Under Section 7 of Central Goods and Services Tax Act, 2017, Rendering GST Liability Inapplicable.

The dispute arose from a show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017, to the petitioner, a company that ...

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Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

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High Court of Karnataka Quashes Detention of Goods Under GST for Lack of Jurisdiction — Second Detention Without Proper Authorization Invalid. The court held that detention of goods under Section 129 of CGST Act, 2017 requires proper authorization and cannot be done without jurisdiction.

The petitioner, a transporter registered under the Central Goods and Services Tax Act, 2017 (CGST Act) and Integrated Goods and Services Tax Act, 2017...

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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.

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