34 results in GST
GST Appeal Blocked Due to NIL Demand ? GSTN Advisory Explains the Correct Approach (April 2026)
Taxpayers are facing difficulty in filing GST appeals where adjudication orders show “NIL” demand due to prior payments made at the SCN stage. Despite an existing dispute, the GST portal restricts ap…
Read full update →GST Section 74 Proceedings Quashed: Allahabad High Court Lays Down Clear Limits
The Allahabad High Court has ruled that GST proceedings under Section 74 cannot be initiated without clear allegations of fraud o…
GST Portal Notice Issue: Allahabad High Court Quashes Ex-Parte Demand Order
The Allahabad High Court has ruled that GST notices and orders uploaded under incorrect tabs on the GST portal cannot be treated …
ITC on Electrical Works for Factory Expansion Denied by Tamil Nadu AAR
The Tamil Nadu Authority for Advance Ruling has held that GST paid on electrical installation works undertaken for factory expans…
Allahabad HC: SCN Must Be Physically Served After GST Registration Cancellation
Allahabad High Court has held that when GST registration stands cancelled, departmental adjudication proceedings cannot rely sole…
SC: GST Pre-Deposit Refund Not Under Section 54 — Correct Route Clarified
The Supreme Court clarified that refund of statutory pre-deposit made for filing GST appeals is to be processed under Section 107…
GST Cancellation for Rule 86B Violation Set Aside by HP HC; Registration Restored
The Himachal Pradesh High Court has held that cancellation of GST registration for violation of Rule 86B is a disproportionate an…
Telangana HC Ruling Impacts ISD Distribution: Rule 39(1)(a) Held Ultra Vires
The Telangana High Court has held that Rule 39(1)(a) of the CGST Rules mandating same-month ISD credit distribution is ultra vire…