Tamil Nadu AAR rules that ITC can be claimed on contract staffing services for IT services, as long as conditions under Section 16(1) of CGST Act are met.
Patna HC dismissed a writ petition challenging GST registration cancellation due to delayed appeal filing and non-utilization of Amnesty Scheme.
Andhra Pradesh HC sets aside an assessment order due to the absence of mandatory Document Identification Number (DIN) in the communication.
Madras High Court directs disposal of rectification petition and restrains tax authorities from recovery in Veeran Mehhta case, citing filing errors in GSTR-1.
Madras High Court allows Stem Infrastructure to contest tax demand due to accountants negligence, requiring a 10% deposit before reassessment.
Kerala High Court rules that GST cancellation orders based on invalid SCN formats (Form GST REG-31) are void, as seen in Kunhalavi N. v. State Tax Officer.
Madras HC sets aside dismissal of GST appeal for delay, remands case to the appellate authority for fresh consideration despite the time-barred filing.
Karnataka HC ruled that under Section 75(4) of CGST Act, a hearing opportunity must be granted before passing an adverse order. Bangalore Golf Club case highlights this.
Delhi HC grants interim protection to a petitioner alleging misuse of GST credentials for ITC claims, pending further investigation and hearing.
Discover the significant changes proposed under GST in the Union Budget 2024-25, impacting the CGST, IGST, UTGST, and GST (Compensation to States) Acts.