Tag

#GST Proceedings

5 articles tagged with this topic

Gauhati High Court Reaffirms: GST Registration Cancelled for Non-Filing Can Be Restored If Assessee Clears All Dues

Gauhati High Court Reaffirms: GST Registration Cancelled for Non-Filing Can Be Restored If Assessee Clears All Dues Court: Gauhati High Court | Bench: Justice Kardak Ete | Case No.: WP(C)/3000/2026 | Date: June 10, 2026 Key Takeaways Where GST registration is cancelled under Section 29(2)(c) of the CGST Act for non-filing of returns for six […]

By Team Juristway

Jun 15, 2026

6 min read

High Court

Gauhati High Court Quashes ₹69.57 Lakh GST Demand Against Silchar Scrap Dealer; Rules Buyer Cannot Be Penalised for Supplier’s Tax Default

Court reaffirms that a bona fide purchasing dealer who has duly paid GST to a registered seller cannot be denied input tax credit merely because the seller failed to remit the tax to the government. Gauhati High Court | GUWAHATI In a significant ruling for trading and manufacturing businesses, the Gauhati High Court has set aside […]

By Team Juristway

Jun 9, 2026

5 min read

High Court

Meghalaya High Court Dismisses Jorabat-Shillong Expressway Company’s Writ Against ₹112 Cr GST Demand; Directs Petitioner to Exhaust Statutory Appeal

Division Bench holds that classification of BOT annuity receipts—whether taxable construction services or exempt road-access services—raises mixed questions of law and fact unsuitable for writ adjudication, and finds no patent jurisdictional defect or violation of natural justice that would warrant bypassing the appellate remedy under Section 107 of the CGST Act. Gauhati High Court, Shillong […]

By Team Juristway

Jun 9, 2026

9 min read

High Court

Allahabad High Court Refuses to Entertain Belated Writ Petition; Holds Statutory Appeal Deadline Under GST Act Cannot Be Circumvented

PRAYAGRAJ, May 26, 2026 — In a judgment that reinforces the principle that writ jurisdiction cannot be used as a backdoor to bypass statutory limitation periods, the Allahabad High Court has dismissed a writ petition challenging an assessment order that was nearly a year old, holding that the petitioner’s failure to file a timely statutory appeal […]

By Team Juristway

Jun 3, 2026

2 min read

High Court

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

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