Allahabad High Court ruled that a buyer’s Input Tax Credit cannot be denied based on a supplier’s subsequent GST registration cancellation.
Supreme Court rules telecommunication towers are movable property, allowing input tax credit (ITC) under CGST Act, dismissing revenue’s appeal against Delhi High Court’s decision.
Allahabad High Court rules that the GST First Appellate Authority lacks the power to remand cases back to the adjudicating authority under Section 107 of the CGST Act.
Supreme Court dismisses review petition, affirming that the GST department cannot seize cash or valuables unless they are directly linked to GST violations.
Gujarat AAR rules on GST for employee accommodation, deeming it a non-taxable perquisite. ITC is admissible, but GST applies to trainees’ accommodation.
AP High Court rules GST refund claims on ocean freight valid beyond 2-year limit, citing Mohit Minerals case’s retrospective effect.
Karnataka HC rules no GST on unregistered landlord if developer already paid tax under JDA. Avoids double taxation and confirms no interest under Section 50.
The Rajasthan High Court has stayed a DGGI show cause notice, questioning the constitutional validity of delegating ‘Proper Officer’ powers. The case, tagged with a similar pending matter, challenges the GST enforcement structure.
The GSTAT has ruled against cosmetics distributor Raj & Co. for not passing on GST rate reductions to consumers, imposing a fine and interest. This case reinforces the legal precedent for anti-profiteering accountability in the supply chain.
Investigation findings are not binding on GST adjudicating authority, and to be decided through proper adjudication: Madhya Pradesh High Court
