When Tax Appeal Backfires: How Far Can 'No Reformatio in Peius' Travel Under GST?
The Supreme Court's ruling in M/s Saudi Arabian Airlines v. Union of India has revived discussion around the doctrine of no reformatio in peius—the principle th…
CGST Act: Legal News & Updates
Articles, case updates and legal news tagged "CGST Act".
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S. 74 CGST Act | General Allegations Of Fraud/Suppression Won't Extend Limitation; SCN Must Specify Foundational Facts: Supreme Court
The Supreme Court quashed a GST show-cause notice issued under Section 74 of the CGST Act, holding that the Revenue cannot bypass the standard limitation period…
ITC Available To Buyer Only If Supplier Has Paid Tax To Government: Supreme Court Upholds Validity Of Section 16(2)(c) CGST Act
The Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the CGST Act, ruling that a buyer can claim Input Tax Credit (ITC) only if the s…
Supreme Court Affirms No GST on Assignment of Industrial Leasehold Rights
The Supreme Court has upheld the Gujarat High Court's ruling that the assignment of industrial leasehold rights and related buildings does not attract GST. The …