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<title>No demand of Taxes under Reverse Charge if Tax Already Discharged by Service Provider under forward charge</title>
<link>https://www.caclubindia.com/judiciary/no-demand-of-taxes-under-reverse-charge-if-tax-already-discharged-by-service-provider-under-forward-charge-5973.asp</link>
<pubDate>Wed, 29 Apr 2026 11:20:30 GMT</pubDate>
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<![CDATA[
The CESTAT, Hyderabad in the case of M/s Arunachala Logistics (P) Ltd. v. Commissioner of Central Tax, Hyderabad [Service Tax Appeal No. 30548 of 2018, Final Order No. A/30129/2026, order dated February 27, 2026] held that where the entire service tax liability has already been discharged by the ser]]>
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<author>CCI Team</author>
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<title>Refund of Tax Paid Twice by Mistake Cannot Be Denied on Ground of Limitation under Section 54 of the GST Act</title>
<link>https://www.caclubindia.com/judiciary/refund-of-tax-paid-twice-by-mistake-cannot-be-denied-on-ground-of-limitation-under-section-54-of-the-gst-act-5972.asp</link>
<pubDate>Sat, 25 Apr 2026 10:28:40 GMT</pubDate>
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<![CDATA[
The Hon’ble Orissa High Court in the case of Rajendra Narayan Mohanty v. Joint Commissioner of State Tax [W.P.(C) No. 2271 of 2026, order dated February 12, 2026] held that refund claimed in respect of tax paid erroneously or under mistaken notion cannot be denied solely on the ground of limitation]]>
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<author>CCI Team</author>
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<title>ITC on Transfer of Leasehold Rights Without Construction, Not Barred Under Section 17(5)(d)</title>
<link>https://www.caclubindia.com/judiciary/itc-on-transfer-of-leasehold-rights-without-construction-not-barred-under-section-17-5-d--5971.asp</link>
<pubDate>Fri, 24 Apr 2026 10:41:54 GMT</pubDate>
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<![CDATA[
The Hon'ble Gujarat High Court in the case of Niket Bipinbhai Patel v. Assistant Commissioner (A.E.) CGST-Central Excise, Vadodara-II Commissionerate [R/Special Civil Application No. 18068 of 2025, order dated February 10, 2026] held that Input Tax Credit (ITC) availed on charges paid to Gujarat Ind]]>
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<author>CCI Team</author>
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<title>Absence of a Reasoned Order While Rejecting Condonation Plea is Unsustainable in Law</title>
<link>https://www.caclubindia.com/judiciary/absence-of-a-reasoned-order-while-rejecting-condonation-plea-is-unsustainable-in-law-5970.asp</link>
<pubDate>Thu, 23 Apr 2026 10:42:39 GMT</pubDate>
<description>
<![CDATA[
The Hon'ble Punjab and Haryana High Court in the case of Huawei Telecommunications (India) Company Private Limited v. Excise and Taxation Commissioner and Ors. [CWP-5822-2023, order dated February 06, 2026]  held that rejection of the petitioner's request for condonation of delay in receipt of expor]]>
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<author>CCI Team</author>
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<title>Consolidated GST Show Cause Notice for Multiple Years: Bombay HC Refers Matter to Larger Bench</title>
<link>https://www.caclubindia.com/judiciary/consolidated-gst-show-cause-notice-for-multiple-years-bombay-hc-refers-matter-to-larger-bench-5969.asp</link>
<pubDate>Thu, 23 Apr 2026 10:42:37 GMT</pubDate>
<description>
<![CDATA[
The Hon'ble Bombay High Court in M/s Rollmet LLP & Ors v. Union of India & Ors [WP No. 16848 of 2025 & connected matters dated April 17, 2026] examined a batch of writ petitions challenging the legality of single consolidated show-cause notices issued under Sections 73/74 of the Central Goods and Se]]>
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<author>CCI Team</author>
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<title>Bail Granted to Advocate in GST ITC Fraud Case, Where Advocate’s Role Limited to Compliance</title>
<link>https://www.caclubindia.com/judiciary/bail-granted-to-advocate-in-gst-itc-fraud-case-where-advocate-s-role-limited-to-compliance-5968.asp</link>
<pubDate>Thu, 23 Apr 2026 10:42:36 GMT</pubDate>
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<![CDATA[
The Hon'ble Gujarat High Court in the case of Rohitkumar Parsotambhai Sanghani v. State of Gujarat &Anr. [R/Criminal Misc. Application No. 2111 of 2026, order dated March 3, 2026] held that an Advocate accused in a GST input tax credit (ITC) fraud case was entitled to regular bail where his role app]]>
</description>
<author>CCI Team</author>
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<title>Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order </title>
<link>https://www.caclubindia.com/judiciary/limitation-start-from-date-when-impugned-order-in-form-drc-07-uploaded-on-portal-and-not-from-date-of-detailed-order--5967.asp</link>
<pubDate>Tue, 21 Apr 2026 09:39:11 GMT</pubDate>
<description>
<![CDATA[
The Hon'ble Allahabad High Court in the case of M/s Tenet Networks Private Ltd v. GST Council and Others [Writ Tax No. 361 of 2024, order dated February 25, 2026] held that where the appellate authority rejected the appeal on the ground of limitation without considering the petitioner's specific con]]>
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<author>CCI Team</author>
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<title>Deposit of tax during search or investigation cannot be treated as 'voluntary payment'</title>
<link>https://www.caclubindia.com/judiciary/deposit-of-tax-during-search-or-investigation-cannot-be-treated-as-voluntary-payment--5966.asp</link>
<pubDate>Fri, 17 Apr 2026 10:42:42 GMT</pubDate>
<description>
<![CDATA[
The Hon'ble Bombay High Court in the case of Modern Traders v. Deputy Commissioner/Joint Commissioner, Nagpur - II & Ors. [Writ Petition No. 4344 of 2025, order dated February 20, 2026] held that where a taxpayer alleges that tax was deposited during search or investigation due to coercion, the depa]]>
</description>
<author>CCI Team</author>
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<title>Inter-State Transfer of ITC on Amalgamation Permissible as given under Section 18(3) read with Rule 41 of the CGST Rules, 2017</title>
<link>https://www.caclubindia.com/judiciary/inter-state-transfer-of-itc-on-amalgamation-permissible-as-given-under-section-18-3-read-with-rule-41-of-the-cgst-rules-2017-5965.asp</link>
<pubDate>Fri, 17 Apr 2026 10:42:42 GMT</pubDate>
<description>
<![CDATA[
The Hon'ble Gujarat High Court in the case of Emerson Process Management (India) Pvt Ltd v. Union of India & Ors. [R/Special Civil Application No. 7006 of 2024, order dated March 5, 2026] held that transfer of Input Tax Credit ( ITC ) on amalgamation is permissible under Section 18(3) of the CGST Ac]]>
</description>
<author>CCI Team</author>
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<title>Interest cannot be imposed in adjudication order, if not demanded/ quantified in Show Cause Notice</title>
<link>https://www.caclubindia.com/judiciary/interest-cannot-be-imposed-in-adjudication-order-if-not-demanded-quantified-in-show-cause-notice-5964.asp</link>
<pubDate>Thu, 16 Apr 2026 10:09:02 GMT</pubDate>
<description>
<![CDATA[
The Hon'ble Allahabad High Court in the case of M/s Sanjay Construction through Authorized Representative Shivendra Kumar v. State of Uttar Pradesh &Anr. [Writ Tax No. 161 of 2026, order dated February 17, 2026] held that interest liability cannot be imposed in the adjudication order when the show c]]>
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<author>CCI Team</author>
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