Andhra Pradesh High Court strikes down GST circular, enabling edible oil manufacturers to claim inverted duty structure refunds for periods prior to July 18, 2022.
Jaipur ITAT rules on Shree Bhagwati Farms’ demonetization-era cash deposits, emphasizing human probabilities and accepted agricultural income.
Delhi High Court held that petition under Article 226 of the Constitution of India cannot be entertained since there is extreme serious allegation of fraudulent availment of benefits under GST Act and petitioner has presented twisted facts.
A Tamil Nadu AAR ruling addresses GST implications for silver traders, clarifying taxability of barter, RCM for job work, HSN codes, and e-way bill requirements for silver products.
Tamil Nadu AAR rejects Rare SS Properties’ advance ruling application for GST ITC clarification, citing an ongoing DGGI investigation on the same issue.
Jodhpur ITAT rules on TDS credit denial under Section 143(1), emphasizing CPC’s duty to grant credit as per Form 26AS, overturning CIT(A) decision.
Tamil Nadu AAR rules corpus funds collected by RWAs for building maintenance are subject to GST. Understand the implications for housing societies.
CESTAT Delhi held that Customs Brokers Licensing Regulations doesn’t requires the Customs Broker to physically go to the premises of the client to ensure that they are functioning at the premises.
CAAR Delhi classifies imported Aluminium Formworks, with or without accessories, under CTI 7610, determining them to be temporary structures for concrete, not moulds under 8480.
CAAR Mumbai rules Mobile, Tablet, and Vehicle-Mounted Computers are classified under CTI 84713090 as portable automatic data processing machines, not smartphones, based on their primary function.
