Bombay High Court rules no GST law prohibition on transferring Input Tax Credit between amalgamating companies located in different states, enabling seamless credit flow.
Delhi High Court provides interim relief, stating GST penalty under Section 122(1A) cannot be applied retrospectively for pre-2021 transactions.
Madras High Court rules GST notifications extending limitation periods were ultra vires, citing lack of valid GST Council recommendation and improper application of force majeure.
Delhi High Court dismisses writ petition against Section 122(1A) penalty for enabling fraudulent ITC via fake firms, citing alternative remedy.
Supreme Court ruled stem cell banking services are healthcare, exempt from service tax. Extended limitation period also found wrongly invoked due to no suppression.
The Supreme Court dismissed a plea, affirming that GST refund orders cannot be stayed without a clear finding of error or prejudice to revenue.
CESTAT Delhi rules car dealer incentives from manufacturers are not taxable under Business Auxiliary Service, affirming principal-to-principal sales transactions.
CESTAT Delhi rules chilling, pasteurizing, and packing milk constitutes ‘manufacture’ under Central Excise Tariff Act, exempting it from Business Auxiliary Service tax.
CESTAT remands Kohler India case, stating Supreme Court’s Safari Retreats judgment under CGST cannot be mechanically applied to CENVAT Credit Rules without pari materia comparison.
Orissa High Court rules a reconstituted GSTAT Selection Committee can initiate a de novo process for appointments, absent specific statutory restrictions in the GSTAT Appointment Rules, 2023.
