Navigating GST Litigation: Key Judicial Decisions from October 2024
In the ever-evolving landscape of Goods and Services Tax (GST) in India, staying updated with judicial trends is crucial for businesses and tax professionals. The October 2024 edition of GST Judicial Decisions, curated by CNK & Associates LLP, highlights several pivotal High Court rulings that are shaping how GST law is interpreted and enforced.
This issue covers a range of significant topics including the principles of natural justice, detention of goods based on supplier’s misconduct, blocking of input tax credit (ITC), and the applicability of reverse charge mechanism (RCM) on services received abroad. The judgments not only reflect judicial checks on arbitrary actions by tax authorities but also emphasize the need for procedural fairness and clear reasoning in tax assessments.
Some key highlights include:
- Relief granted where tax orders were passed without proper notice or hearing.
- Courts restricting the Revenue from penalizing buyers for suppliers’ alleged GST frauds.
- Clarification that ITC cannot be blocked beyond the available ledger balance.
- Ongoing debates around taxing overseas services and the legal validity of time limit extensions without GST Council recommendations.
