The AAR confirms that transferring a business unit with all assets and liabilities as a going concern is GST-exempt under the relevant notification.
Supreme Court held that payments to registered sub-contractors can be deducted from main contractor’s turnover to prevent VAT double taxation.
Kerala AAR held that demo goods used for marketing are not Physicians Samples, and no Input Tax Credit reversal is required under GST.
Kerala AAR rules no legal bar on inter-state CGST/IGST credit transfer during company mergers, terming GST portal restrictions as technical.
Tamil Nadu AAAR rules TR-6 challan not a valid document for availing ITC on import IGST; only Bill of Entry qualifies under GST provisions.
Delhi HC directs re-credit of ITC to taxpayer’s ledger, ruling technical limitations of the GST portal cannot deny statutory entitlement under CGST Act.
HC rules assessment under UPGST Act unsustainable if personal hearing is denied, even when written reply opportunity was provided to taxpayer.
The Supreme Court stayed an AP High Court judgment that set aside GST assessment orders and notices lacking the mandatory Document Identification Number (DIN).
Delhi High Court quashes stamp duty demand, ruling that GST and water charges cannot be included in lease rent for stamp duty on residential property leases.
Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport Services, overriding the exclusion in Cargo Handling Service.
