Calcutta High Court rules GST proceedings are valid if served through alternate means, even if not uploaded on the portal. Key clarifications for filing appeals under CGST Act.
Madras High Court orders Department to review appeal by Sri Shanmuga Motors, filed beyond condonable period, on its merits, disregarding limitation issues.
Delhi HC rules GST registration cancellation cannot be rejected solely due to pending scrutiny of past tax liabilities. Application must be processed promptly.
Advance Ruling Maharashtra clarifies that technical consultancy services for MJP’s water projects are taxable under GST at 18% if invoiced after January 1, 2022.
Delhi High Court dismisses JV Creatives’ petition against provisional attachment under Section 83 of CGST Act, citing revenue protection.
Karnataka HC confirmed the date of online acknowledgment as the filing date for appeals under CGST Act in Hitachi Energy India Ltd. case.
Madras High Court set aside assessment orders signed by the same officer in dual capacity, citing procedural inconsistencies in S.R.S. Constructions case.
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.
