Supreme Court declines judicial intervention in GST registration, emphasizing policy decisions rest with the government and legislature.
SC rules that land purchase and sale by developers constitute transfer of title, not taxable real estate services, dismissing the Revenue’s service tax demand.
High Court held that rewards under GST informer schemes are purely discretionary and cannot be claimed through mandamus. Informers have no right to challenge assessment or appellate orders.
The Court ruled that cotton seed oil cake remains exempt when used as cattle feed, even if sold through traders. Taxability depends on end use, not the supply route.
Blocking Input Tax Credit under Rule 86A without recording written reasons to believe is illegal, as per Allahabad High Court, reinforcing procedural safeguards in GST.
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.
