Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
FeaturedThe Supreme Court ruled that classification of goods for tax purposes must be based on physical form at the time of sale, not on post-sale end use by consumers.
FeaturedProcess-oriented GST reforms begin 1 November 2026; statutory changes to follow by 1 April 2027. Changes aim to simplify compliance and improve audit efficiency without immediate legislative action.
FeaturedThe GST Council announced zero tolerance for fake ITC fraudsters using AI-driven, high-risk profiling tools to detect and prevent fraudulent claims.
FeaturedThe GST Council has approved a faster refund mechanism requiring 10-day acknowledgment and 90% provisional sanction based on risk profiling.
GSTAT quashed a GST order rejecting an exemption claim for failure to examine documentary evidence and issue reasoned grounds. Authorities must assess submissions and provide proper justification for rejection.
The GST Authority of India Tribunal (GSTAT) ruled that input tax credit (ITC) accumulated before July 18, 2022, cannot be denied solely due to delayed refund applications. The restriction under Rule 89(2A) is not retroactive.
Gujarat High Court rules multiple ADT-01 notices don’t invalidate audit if report issued within 3 months of actual audit start. Department must inform assessee of missing documents.
The Gujarat High Court ruled that a GST audit is valid if the final report is issued within three months of commencement, even with multiple ADT-01 notices. The department must inform taxpayers of missing documents.
The Gujarat High Court upheld the validity of a GST audit despite multiple ADT-01 notices, ruling that the audit report issued within three months of actual commencement complies with Section 65 of the CGST Act.
GSTAT and various High Courts rule that toll receipts are not essential to prove goods movement; valid tax invoices, e-way bills suffice for claiming ITC.
Madras HC held that taxing the same turnover by two separate GST units constitutes a rectifiable error under Section 161, allowing the taxpayer to present its computation.
The Kerala High Court upheld GST recovery proceedings against Satwa Solutions, ruling that a taxpayer cannot remain silent after a demand notice and later challenge the recovery without valid explanation.