CESTAT Delhi rules royalty for permanent trademark use is a ‘deemed sale,’ not subject to service tax. Explains the nuances of exclusive, long-term licenses.
Madras High Court condones 72-day appeal delay for Red Rose Garments, citing an ex-parte GST order remaining unnoticed on the portal as a genuine reason.
Allahabad HC rules buyers can claim ITC even if suppliers default on tax payments/returns, provided buyer complied. Department must pursue defaulting supplier.
Calcutta High Court rules GST must be reimbursed to contractors for post-July 2017 government contracts, clarifying Notification 5050-F(Y) applies to current projects.
Maharashtra AAR ruled that the Section 16(4) time limit applies to Input Tax Credit claimed via a Bill of Entry for imported goods, affirming deadline for all ITC claims.
Allahabad High Court sets aside GST registration cancellation due to lack of physical notice and personal hearing, upholding natural justice principles for taxpayers.
Allahabad High Court rules GST MOV-09 must be issued after penalty payment, upholding the right to appeal. This clarifies departmental obligations for detained goods.
Delhi High Court dismisses GST petitions after discovering forged Aadhaar cards & fabricated SCNs. Court mandates FIR registration & new verification protocols.
Calcutta High Court stays a GST order, citing no force majeure for time limit extension under Section 73(9) of the CGST Act for FY 2019-20.
Delhi High Court rules personal hearing is mandatory before passing GST orders, setting aside an ITC demand due to a lack of opportunity for the assessee.
