https://www.taxtmi.com/article/detailed?id=16397 Jurisdictional High Court orders that finally decide a GST issue on the facts of a case are binding on all lower authorities within that jurisdiction, whereas remand orders are not. Pending proceedings before the Union or CBIC do not displace that binding force until the Supreme Court rules otherwise. The article also discusses High Court rulings on resident welfare associations, mutuality, and input tax credit under section 16(2)(c), noting that bona fide transactions may not be denied credit. en-us Mon, 11 May 2026 09:54:53 +0530 Mon, 11 May 2026 09:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16397 Jurisdictional High Court orders that finally decide a GST issue on the facts of a case are binding on all lower authorities within that jurisdiction, whereas remand orders are not. Pending proceedings before the Union or CBIC do not displace that binding force until the Supreme Court rules otherwise. The article also discusses High Court rulings on resident welfare associations, mutuality, and input tax credit under section 16(2)(c), noting that bona fide transactions may not be denied credit. Articles Goods and Services Tax - GST Mon, 11 May 2026 09:54:53 +0530 https://www.taxtmi.com/article/detailed?id=16397