Judgements and Orders, Supreme Court and High courts of India

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 | 23 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

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ITC Cannot Be Denied Solely on the Ground that the Supplier was Subsequently Declared Non-Existent, Without Examining the Documentary Evidence Furnished by the Assessee

Bimal Jain 23 July 2026 at 10:13

The Hon’ble Madras High Court in the case of Clear Secured Service Private Limited v. The Assistant Commissioner (ST) [Writ Petition No. 23402 of 2026, order dated July 01, 2026] held that the Revenue Department cannot confirm a tax proposal denying

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GSTAT to Examine Whether Mandatory Pre-Deposit is Payable on Penalty Order Only Passed Prior to October 1, 2025

Bimal Jain 21 July 2026 at 11:06

The Hon’ble GST Appellate Tribunal, Hyderabad Bench in the case of Hero Wiretex Limited v. Commissioner (Appeals), Hyderabad Zone & Ors. [Filing No. 2026056101000326, order dated July 02, 2026] issued notice to the Revenue in an appeal challenging pe

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No Further Pre-Deposit is Required Before the Appellate Tribunal Where the Amount Already Deposited Before the First Appellate Authority Exceeds the Specified Limit of Pre-Deposit Payable on the Reduced Demand

Bimal Jain 21 July 2026 at 11:06

The Hon’ble Goods and Services Tax Appellate Tribunal, Cuttack in the case of Manoranjan Dash v. Commissioner, Odisha, Commissionerate of CT GST & Ors. [Filing No. 2025121101000004, order dated July 08, 2026] held that no further pre-deposit under Se

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Corporate Guarantee Without Consideration Not Taxable Under GST

Bimal Jain 20 July 2026 at 10:05

The Hon’ble Bombay High Court in the case of D P Jain & Co. Infrastructure Private Limited vs Union of India & Ors. [Writ Petition No. 2087 Of 2025, order dated May 06, 2026] held that executing a corporate guarantee by a holding company in favour o

Posted in GST | 50 Views