Carry It Forward or Cash It Out — Not Both: Gujarat HC Shuts the Door on Refunding Transitional GST Credit
Every taxpayer who lived through the July 2017 transition into GST made a choice, whether they realised it at the
Case Law, GST Updates
Gujarat High Court
AI, Case Law, GST Updates
AI-Generated Case Laws in a GST Order: Gujarat HC Quashes Proceedings, Issues Verification Protocol, Warns of Contempt
The Gujarat High Court quashes a GST cancellation order after finding the tax officer relied exclusively on AI-generated, non-existent case laws — and directs strict human verification of AI-assisted legal research going forward, warning that non-compliance will amount to contempt.
Alstom Transport: Why Partial ITC-02 Transfer on Amalgamation Fails — Supreme Court to Rule
The Gujarat High Court held that a transferor cannot split unutilised ITC between an ITC-02 transfer and a separate cash refund claim on amalgamation. The matter is now before the Supreme Court.