Tamil Nadu AAR rules TR-06 challans aren’t valid for claiming Input Tax Credit on differential import IGST; reassessed Bills of Entry are required for ITC claims.
Delhi High Court rules no IGST on head office to branch services if full input tax credit is available to the recipient unit, valuing service at nil.
Bombay High Court reversed Reliance Securities Ltd.’s appeal dismissal, ruling a 4-day delay was due to late order communication. Case restored for merits.
Allahabad High Court invalidates GST order for lacking survey report, hearing, and notice of judgment pronouncement, upholding natural justice.
The Allahabad High Court granted bail to accused individuals in a GST fake invoice case, citing reliance on confessional statements, lack of conclusive evidence, and trial delays.
The Delhi High Court ruled that parallel GST proceedings are not allowed, citing Section 6(2)(b) of the CGST Act, if the Central GST Department has already adjudicated the matter.
The Kerala High Court ruled that rectification is warranted when the GST Department issues contradictory orders on the same issue, even if the application is via email.
CESTAT Ahmedabad rules export commissions aren’t subject to service tax under reverse charge without a direct contract between the Indian exporter and foreign agent.
Himachal Pradesh High Court: ITC cannot be denied solely on supplier’s retrospective GSTIN cancellation without verifying transaction genuineness.
Gauhati High Court sets aside an order due to the absence of a proper Show Cause Notice under Section 73(1) of the CGST Act and denial of personal hearing.
