Calcutta High Court, in the case of M/s. Gargo Traders v. The Joint Commissioner, Commercial Taxes, held that a recipient of goods/services cannot be denied input tax credit (ITC) if the supplier becomes non-existent or their registration is retrospectively cancelled. The court directed the Revenue Department to consider the documents provided by the assessee to substantiate the genuineness of the transaction.
Delhi High Court rules in case of in Fayiz Nangaparambil Vs Union of India & Anr, emphasizing the importance of specific allegations in a Show Cause Notice for GST registration suspension.
Madras High Court rejected the writ filed by the petitioner and instructed the assessee to pursue an appeal before the Appellate Authority. The High Court further directed the Appellate Authority to expedite the proceedings and resolve the case promptly.
CESTAT, Mumbai granted a refund claim for service tax to a real estate developer on behalf of an unregistered customer. The customer had paid the service tax along with an advance payment but, due to certain circumstances, the real estate purchase contract was subsequently cancelled.
CESTAT held that contract involving both supply of material and labour is a ‘Works Contract Service’ which was not taxable prior to June 1, 2007.
Punjab & Haryana HC in Samyak Metals Pvt Ltd Vs UOI mandates a refund along with interest on an amount recovered illegally by GST Department.
HC held that GST authorities have power to conduct search and seizure against assessee operating in SEZ and further applied a cost on assessee for abusing due process of law.
ITAT held that income of the assessee which is already taxed in one head cannot be taxed under any other head by the Revenue Department.
ITAT, Ahmedabad in Joshi Technologies International Inc. v. ADIT held that oil wells are plant and machinery, and accordingly, higher depreciation would be allowed
Tripura High Court declared that the assessee has the right to claim Input Tax Credit (ITC) for taxable works contract services utilized in the construction of immovable property. Discover the significance of this ruling and its implications for taxpayers in availing ITC for construction-related services.
