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(6) read with Section 115 of the GST Act, and not under Section 54 (ge…
Read full update →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…
GST Portal Upload Not Valid Communication: Allahabad High Court
The Allahabad High Court has held that mere uploading of GST notices or adjudication orders on the GST portal does not automatica…
Judicial Relief for Bona Fide Purchasers: Gauhati & Tripura HCs Read Down Section 16 Conditions for ITC
Gauhati High Court (Section 16(2)(aa)) and Tripura High Court (Section 16(2)(c)) have both held that ITC cannot be denied to bona…
GST Appeal Filed Beyond 120 Days Not Maintainable: Gujarat High Court Reiterates Strict Limitation Under Section 107
The High Court of Gujarat has reaffirmed that GST appeals filed beyond the maximum statutory limit of three months plus one condo…
Income Tax Update: Section 80G FAQs Issued under NUDGE Campaign
The Income Tax Department has issued detailed FAQs on Section 80G under its NUDGE Campaign to clarify rules on donation-based ded…
CBDT NUDGE Campaign: Action Against Bogus Donation Claims under Sections 80G & 80GGC (PIB Release)
The CBDT has launched a targeted NUDGE Campaign to curb bogus donation claims under Sections 80G and 80GGC using a data-driven ap…