Tag

#GST Litigation

12 articles tagged with this topic

Allahabad High Court Strikes Down ITC Blocking Order: “Reasons to Believe” Must Be Recorded in Writing Before Invoking Rule 86-A

PRAYAGRAJ, May 26, 2026 — In a significant ruling reaffirming procedural safeguards for taxpayers, the Allahabad High Court has set aside an order blocking the Input Tax Credit (ITC) of a private dairy company after finding that the tax authorities failed to record “reasons to believe” in writing — a mandatory precondition under the GST framework. […]

By Team Juristway

Jun 3, 2026

2 min read

High Court

Calcutta HC Quashes ₹6.28 Crore GST Demand: Omission of Rule 96(10) Wipes Out Pending IGST Refund Proceedings

Kolkata, June 2026 – The Calcutta High Court has quashed a ₹6.28 crore tax demand against Techno Waxchem Private Limited, holding that the Government’s October 2024 decision to omit Rule 96(10) of the CGST Rules leaves no legal basis for continuing any pending enforcement proceedings under that provision. The ruling by Justice Raja Basu Chowdhury […]

By Team Juristway

Jun 2, 2026

7 min read

GSTAT

GSTAT Upholds Profiteering Charge for Retaining Benefit of GST Reduction on Movie Tickets

The GST Appellate Tribunal (GSTAT) has passed an ex parte order against M/s ASR Cinemas LLP, holding the multiplex operator guilty of profiteering to the tune of ₹9,67,589 by failing to pass on the benefit of a GST rate cut on cinema admission tickets to consumers. The Tribunal, in a strongly worded order, directed the […]

By Team Juristway

Jun 2, 2026

5 min read

← Prev 1 2

Showing 10–12 of 12 articles