The Supreme Court clarifies ITC on commercial properties under CGST, applying the functionality test to determine if a building qualifies as “plant or machinery.”
The Supreme Court upholds TOLA, validating extended income tax reassessment timelines despite previous High Court rulings on Section 148 notices.
The Allahabad High Court ruled that personal hearings are mandatory under Section 75(4) of the CGST Act before passing any orders.
GST amendments introduce a common time limit for demand notices, applicable from FY 2024-25, for both fraud and non-fraud cases under Section 74A of CGST Act.
Madras HC upholds the authority of GST Intelligence Officers to pass orders under Section 2(91) of the CGST Act, advising petitioners to pursue appeals.
Delhi HC rules Revenue Department cannot block ITC beyond available credit in the Electronic Credit Ledger under Rule 86A of CGST Rules, protecting taxpayer rights.
Madras High Court rules aluminium foil containers fall under Chapter 7615 with 12% GST. This decision overturns prior 18% GST classification.
AAR, West Bengal ruled that GST exemption is unavailable when maintenance charges exceed Rs. 7,500/- per month per member. Full charges are taxable in such cases.
Madras High Court ruled GST orders cannot exceed demands stated in Show Cause Notice without explanation. Such orders will be set aside under CGST Act.
AAR Maharashtra ruled no GST on electrical energy supply by AES Engineering, as it’s exempt under relevant notifications. ITC not applicable on exempt supplies.
