Supreme Court Set-Aside Rajasthan High Court Bail Rejection in GST Rs.706 Crore GST Fraud Case

The Supreme Court of India granted interim bail to Manoj Vijay in a Rs 706 crore GST evasion case after the Rajasthan High Court earlier rejected relief. The case arises from a probe by the Directorate General of Goods and Services Tax Intelligence under Section 132 of the CGST Act, 2017.

Leasehold Rights Aren’t Construction, ITC Cannot Be Blocked Under Section 17(5) of the CGST Act: Gujarat High Court

The Gujarat High Court held that GST input tax credit on leasehold rights is admissible, ruling it is not barred under Section 17(5) of the CGST Act, 2017. The Court clarified the transaction was not construction and found Section 17(5)(d) misinterpreted.

Appellate Authority Cannot Remand Cases in GST Refund Appeals: Allahabad HC

The Allahabad High Court held that the Appellate Authority under Section 107(11) of the CGST Act lacks power to remand matters, annulling refund-related remand orders and relying on its earlier ruling in Anand & Anand vs. Principal Commissioner of CGST prohibiting such action.

GST Recovery Illegal Without GSTAT, Pre-Deposit Must Be Refunded: Karnataka High Court

The Karnataka High Court ordered State tax authorities to refund GST collected from Divyasree Tarbus Builders Private Limited, retaining only the mandatory deposit under Section 112 CGST Act, granting relief under Circular No. 224/18/2024-GST pending GST Appellate Tribunal constitution.

Cannot Issue a Single Show Cause Notice Covering Several Assessment Years: Kerala High Court Grants Relief to Honey Rose in GST Case

The Kerala High Court quashed composite GST show cause notices issued across multiple financial years, including to actress Honey Rose, holding that authorities cannot club different assessment years in a single notice under the CGST and SGST Acts, 2017.