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High Court Directs Timely Disposal of Advance Ruling Application under SGST Act. "Authority bound to decide applications on merits despite subsequent pre-show cause notice."

1. Introduction (Para 1–2) Case Details: Writ Petition filed by General Motors India Pvt. Ltd. challenging the pre-show cause notice under Sectio...

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"Bombay High Court Declines Writ Jurisdiction; Relegates Petitioner to Statutory Appeal Remedy" "Exhaustion of alternate remedies reaffirmed; liberty to appeal within four weeks granted."

Acts and Sections Discussed: Maharashtra Goods and Services Tax Act, 2017 Principles of Natural Justice Judicial Precedents on Alternate Remedy (...

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Supreme Court Expunges Adverse Remarks Against Judicial Officer. Safeguarding judicial independence with restraint and dignity in legal oversight.

The Supreme Court addressed appeals by Sonu Agnihotri, an Additional District and Sessions Judge, seeking expungement of adverse remarks by the Delhi ...

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"Supreme Court Resolves Key Issue on CENVAT Credit: Clarifying Inputs vs. Capital Goods" "Balancing Revenue and Industry Needs for a Robust Telecom Sector."

The Supreme Court addressed whether mobile service providers (MSPs) like Bharti Airtel can claim CENVAT credit on excise duties paid for mobile towers...

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GST Audit Permissible for Period When Registration Was Active, Even If Cancelled Later. "Registered or Deregistered, Compliance Obligation Under SGST Act Persists."

Acts and Sections Discussed: Maharashtra Goods and Services Tax Act, 2017 (SGST Act) Section 2(13) - Definition of "audit." Section 2(94) - Def...

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Bombay High Court Dismisses Apollo Tyres' Writ Petition Against GST Show Cause Notice. The Court emphasizes the need to exhaust statutory remedies before invoking writ jurisdiction under Article 226.

1. Background of the Case Petitioner: Apollo Tyres Limited. Respondents: Union of India and GST authorities. Issue: Challenge to a show cause not...

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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

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Exporter Entitled to Interest on Delayed IGST Refund Despite Red-Flagging. Red-Flagging Cannot Deny Timely Interest Under Section 56 of CGST Act.

Para 1-2: Rule Made Returnable Immediately:The court made the rule returnable immediately with consent from all parties. Relief Sought:The petitio...

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GST Classification Dispute Resolved: Press Release Quashed. "Ensuring impartiality in tax adjudication by upholding judicial independence."

The Bombay High Court addressed a dispute concerning the classification of alcohol-based hand sanitizers under the GST regime. The petition by Schulke...