The Supreme Court of India upholds a Delhi High Court decision, confirming that GST is not leviable on license fees collected by Electricity Regulatory Commissions.
Delhi High Court rules a show cause notice for non-filing of GST returns is not valid after registration is cancelled, aligning with the date of business closure.
The Delhi High Court confirmed that a defendant’s right to file a written statement is forfeited after 120 days. It upheld a decree for the recovery of an advance payment in a supply dispute, citing the absolute nature of CPC timelines.
The Supreme Court of India dismissed a challenge to the retrospective application of an amended GST Rule 89(5) for Inverted Duty Structure (IDS) refunds, affirming a Gujarat High Court judgment.
Bombay High Court criticises UIDAI, banks, and tax authorities over five-year delay in addressing Aadhaar-PAN identity fraud against a Mumbai trader.
Supreme Court halts ocean freight service tax refunds, linking compliance to the outcome of a pending appeal on the levy’s constitutional validity.
Madras High Court sets aside Section 74 GST proceedings due to mechanical approach, remanding the case under Section 73 after taxpayer furnished CA certificate.
Madras High Court: Single SCN for multiple financial years is impermissible, voiding proceedings and hindering year-wise dispute resolution under GST.
Kerala AAR allows Input Tax Credit on rooftop solar power plant used for common area maintenance in a mall, classifying it as plant and machinery and capital goods.
The Supreme Court dismissed an SLP, affirming an interim High Court order that limits Input Tax Credit blocking to 10% of the demand under Rule 86A of CGST Rules.
