The Madras High Court ruled against conflicting orders from authorities regarding demand confirmation and reversal in Asir Automobiles case.
The AAAR ruled that GST applies to employee car leases when costs are recovered from employees, confirming the AAR’s previous decision.
Kerala HC rules ITC is a conditional right under CGST, dismissing Tirupati Balaji Traders’ plea for input tax credit without supplier tax payment compliance.
MP High Court upholds ITC eligibility on commercial property under Section 17(5) of CGST Act, allowing claims subject to compliance and documentation.
Madras HC rules packing material for honey bees is part of composite supply, setting aside tax demands against Tvl. Vibis Natural Bee Farms.
Telangana HC rules provisional bank account attachment under GST Act valid for one year, nullifying longer orders. Case: Aarush Enterprises v. Commissioner.
AAR Tamil Nadu allows ITC on motor vehicle leasing for women’s safety, if services are provided as mandated under Tamil Nadu Shops and Establishments Act, 1947.
Delhi HC upheld the Principal Additional Director’s power to provisionally attach a bank account under Section 83 of CGST Act to protect government revenue.
Madras HC held that online filing date is valid for appeals when the order is uploaded on the common portal. Hard copy submission is deemed procedural only.
Madras High Court directs the State Tax Officer to resolve rectification applications under GST Section 161 within three months, ensuring compliance with legal time limits.
