Judgements and Orders, Supreme Court and High courts of India

Unsigned Assessment Order in Form GST DRC-07 is Invalid as Absence of the Assessing Officer's Signature is an Incurable Jurisdictional Defect

Bimal Jain 30 July 2026 at 10:17

The Hon'ble Andhra Pradesh High Court in Nominee Works Committee Kalavalla v. Deputy Assistant Commissioner (STII) & Ors. [Writ Petition No. 7693 of 2026 dated June 15, 2026] and M/s GSN Granites v. Assistant Commissioner (ST) & Ors. [Writ Petition N

Posted in GST | 96 Views

SC to examine whether an assessee can be relegated to the appellate remedy, when the challenge is to a binding Circular

Bimal Jain 30 July 2026 at 10:17

The Hon’ble Supreme Court in M/s Jorabat Shillong Expressway Limited v. Union of India & Ors. [Petition(s) for Special Leave to Appeal (C) Nos. 23643-23644 of 2026 dated July 17, 2026] issued notice on the Special Leave Petitions as well as on the pr

Posted in GST | 107 Views

Mere Expiry of E-Way Bill Without Intent to Evade Tax Cannot Justify 200% Penalty

Bimal Jain 29 July 2026 at 10:52

The Hon’ble Calcutta High Court in the case of Industrial Pumps & Motors Agencies & Anr. vs. The State of West Bengal & Ors. [WPA 28356 of 2024, order dated April 16, 2026] held that mere expiry of e-way bill, in absence of any intention to evade tax

Posted in GST | 1 comments | 174 Views

No GST Levy on Assignment of Leasehold Rights of Industrial Plots as Supreme Court Dismisses Revenue's SLPs

Bimal Jain 29 July 2026 at 10:52

The Hon’ble Supreme Court in Union of India & Ors. v. Gujarat Chamber of Commerce and Industry & Ors. [SLP (C) Diary No. 33270 of 2025 dated July 21, 2026] dismissed the batch of Special Leave Petitions filed by the Revenue against the judgment of th

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Supreme Court affirms the constitutional validity of Section 16(2)(c) of the CGST Act: No ITC to the recipient unless the supplier actually deposits tax to the Government

Bimal Jain 28 July 2026 at 14:58

The Hon'ble Supreme Court in Bhandari Scrap Traders v. Union of India & Ors. [SLP (C) No. 23931 of 2026 dated July 24, 2026] dismissed the Special Leave Petitions filed, relying on the judgment of the Hon'ble Gujarat High Court in Maruti Enterprise v

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No Addition under Income Tax Law on Bogus Purchases, Where Sales Are Accepted and Supplies Are Backed by GST Records and Banking Trail

Bimal Jain 27 July 2026 at 10:42

The ITAT, Kolkata Bench in M/s Diach Chemicals & Pigments Pvt. Ltd. v. DCIT, Central Circle 4(2), Kolkata [ITA Nos. 1469 & 1470/KOL/2025 dated May 21, 2026] set aside the addition sustained by the Commissioner of Income-tax (Appeals) on account of al

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Voluntary Tax Payment Does Not Bar Proceedings Under Section 74 Where Suppression Allegation Remains Uncontested

Bimal Jain 27 July 2026 at 10:42

The Hon’ble Patna High Court in the case of Manju Devi Agarwal v. Central Board of Indirect Taxes and Customs & Ors. [Civil Writ Jurisdiction Case No. 862 of 2026, order dated April 27, 2026] held that where the taxpayer voluntarily discharged substa

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Appellate Authority Cannot Pass "Copy-Paste" Orders Without Independent Application of Mind

Bimal Jain 25 July 2026 at 10:37

The Hon'ble Rajasthan High Court in the case of M/s Ircon Pb Tollway Limited v. Union of India & Ors. [D.B. Civil Writ Petition No. 9602/2026, order dated May 08, 2026] held that where the appellate authority merely reproduces the Order-in-Original v

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Audit Closure Bars Reopening of Same Issues Under Section 73

Bimal Jain 25 July 2026 at 10:37

The Hon’ble Gauhati High Court in the case of M/s. Surya Businees Private Limited vs State of Assam & Ors [WP(C)/6322/2023, order dated March 05, 2026] held that once audit proceedings under Section 65 of the CGST/AGST Act had concluded and the asses

Posted in Audit | 137 Views

Big Relief ITC Cannot Be Denied to a Bona Fide Purchaser Merely Because the Supplier's Registration Cancelled Retrospectively

Bimal Jain 23 July 2026 at 10:13

The Hon'ble Supreme Court in Additional Commissioner Grade 2 &Anr. v. M/s Safecon Lifescience Private Limited [SLP (C) No. 23993 of 2026 dated July 17, 2026] dismissed the Special Leave Petition filed by the Revenue against the judgment of the Hon'bl

Posted in GST | 285 Views