Delhi HC: GST Officer Can Re-Examine Refund Claim After Appeal
The Delhi High Court has ruled that a GST officer can re-examine a refund claim after an appellate order, indicating that fresh grounds for examination are permissible under the law.
AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The Delhi High Court has ruled that a GST officer can re-examine a refund claim after an appellate order, indicating that fresh grounds for examination are permissible under the law.
A new facility introduced by the GST Appellate Tribunal allows token generation for appeal filings until July 31, 2026. This initiative aims to safeguard appeal rights amid portal issues.
The Telangana High Court has granted conditional regular bail in a case involving ₹12 crore in HSNS Cess evasion. The decision was influenced by the duration of custody and the nature of the alleged offense.

The Supreme Court Advocates-on-Record Association (SCAORA) has urged the Supreme Court to withdraw the proposed mandatory disclosure requirement for lawyers using AI tools. SCAORA argues that advocates are already held responsible for the accuracy of their filings under the existing Advocates Act.
The NCLAT Chennai dismissed an appeal from a prospective resolution applicant, citing the appeal as premature. The court emphasized that the application was still subject to the Committee of Creditors' (CoC) approval following remand.
The Uttarakhand High Court dismissed a challenge to pre-cognizance notices under the PMLA, stating that the applicants were only summoned for a hearing on cognizance. The court emphasized that there was no merit in the applicants’ plea at this stage.
The Reserve Bank of India will conduct an auction of Government of India Treasury Bills with varying maturities totaling ₹9,000 Crore on July 22, 2026.
Several state governments plan to raise a total of ₹21,700 Crore through auctions of state government securities. This includes varied maturities and yields, reflecting state financial strategies.
The Reserve Bank of India will conduct a Variable Rate Repo auction on July 20, 2026, with a notified amount of ₹1,25,000 Crore for a 7-day tenor. The auction aims to manage liquidity conditions in the banking system.
The Directorate General of Health Services has opened a discussion on the use of brand name extensions by pharmaceutical companies, aiming to address a long-standing concern regarding product differentiation and consumer awareness.

The Himachal Pradesh High Court has set aside a retrospective cancellation of GST registration under 'Project Anveshan'. The court allowed the petitioner to file a detailed reply before the Proper Officer challenge the retrospective nature of the cancellation.

The Debt Recovery Appellate Tribunal (DRAT) Chennai has dismissed an appeal concerning a ₹115 crore loan recovery due to a significant delay in filing, highlighting procedural compliance.

The ITAT stated that penalties for misreporting income cannot be levied where a co-operative society was penalized for incorrect PAN classification. This emphasizes the necessity for accurate classification to avoid punitive measures.