The Supreme Court of India upheld that benefits under the Budgetary Support Scheme are unit-specific, not owner-specific, reinforcing location-based industrial incentives.
The Gujarat High Court ruled an assessee cannot cross-examine officers who issued summons and memos when the case is based on documentary evidence.
The Supreme Court rules that services provided to foreign entities, with payment in foreign currency, qualify as exports and are not liable for service tax.
Gujarat High Court rules companies can claim a refund of unutilized compensation cess on coal used for exported goods, even with IGST payment.
Delhi High Court rules “three months” for SCN is “three calendar months,” not 90 days, upholding a demand order and rejecting a plea for more hearings.
Himachal Pradesh High Court sets aside tax demand against Hindustan Construction Company, directing a fresh review of factual and legal issues by the Assistant Commissioner.
Supreme Court rules criminal prosecution can proceed despite quashed departmental adjudication, if complaint is based on independent investigation.
Calcutta High Court quashes a GST refund denial, citing a retrospective law that extends the time limit for claiming input tax credit for initial years.
A High Court ruling affirms that denying cross-examination, even with voluntary witness statements, violates natural justice and invalidates the adjudication.
Madras High Court rules that dismissing a rectification application under the TNGST Act does not require a personal hearing, as it’s not considered an adverse rectification.
