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Opportunity to prove bona fides must be given to recipient before ITC denial on account of supplier’s fault: Gauhati HC
The Petitioner had questioned the validity of Section 16(2)(aa) of the CGST Act, 2017. According to the said provision, Input Tax Credit (ITC) would be available to a recipient subject to the condition that the supplier has furnished the details of the invoice / debit note in Form GSTR-1 and such details are communicated to […]
Fee collected by universities not subject to GST: Karnataka HC
[Order of the Hon’ble High Court of Karnataka, dated 24.11.2025, in WP. no. 100780 OF 2024 (T-Res)] Following the decision dated 22.04.2025 of the Coordinate Bench in WP. no. 4254/2024(T-Res), wherein it was held that: i) Activities of universities are not commercial in nature and cannot be termed as ‘supply’ in the course or furtherance […]
60 days time limit to pass GST refund order is mandatory: Calcutta HC
[Order of the Hon’ble High Court of Calcutta, dated 30.07.2025, in M.A.T. no. 104 of 2024] The statutory time limit of 60 days as stipulated in Section 54(7) of the CGST Act is mandatory. Non-compliance with such time limit vitiates the refund rejection order. Therefore, the Department was directed to refund the entire claim with […]