The Gujarat High Court ruled that tax authorities cannot use Section 74 for extended recovery without proving fraud, if Section 73 time limits have passed.
The Delhi High Court ruled that a GST refund approved by an appellate authority cannot be withheld solely based on the Commissioner’s opinion without an actual pending appeal.
The Supreme Court affirmed that GST authorities cannot determine the eligibility of Input Tax Credit during refund proceedings, upholding a Delhi High Court ruling.
The Supreme Court affirmed that services provided by Indian entities to foreign universities for student admissions are considered “export of services” and are eligible for an IGST refund.
Delhi High Court directs GST department to process registration cancellation requests within four weeks, preventing indefinite delays for closed businesses.
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.
