GST Judicial Decisions – July 2024: Key High Court Rulings Every Business Should Know
Staying compliant with India’s Goods and Services Tax (GST) regime continues to challenge businesses as new judicial interpretations emerge. The July 2024 GST Judicial Decisions newsletter from CNK & Associates LLP highlights significant rulings by various High Courts that impact tax assessments, input tax credit (ITC) claims, refunds, and procedural fairness under the CGST Act.
This edition is particularly relevant for tax professionals, CFOs, and business owners seeking clarity on pressing issues like ITC denial due to retrospective GSTIN cancellations, premature recovery notices, GST applicability on vouchers, and refunds on consignment exports. Each case underscores the judiciary’s stance on natural justice, limitation periods, and administrative overreach, offering valuable precedents for navigating GST disputes.
Key highlights include:
- Relief against tax orders going beyond the scope of show cause notices.
- Quashing of recovery actions initiated before the statutory appeal period.
- Clarification on ITC eligibility despite retrospective supplier deregistration.
- Recognition of taxpayers’ rights to reasoned orders and fair hearings.
- Upholding of refund rights for IGST paid on consignment-based exports.
- Applicability of Section 14 of the Limitation Act to GST appeals.
These judgments not only reinforce taxpayer rights but also call for better accountability and procedural discipline from tax authorities.
