Supreme Court halts ocean freight service tax refunds, linking compliance to the outcome of a pending appeal on the levy’s constitutional validity.
Madras High Court sets aside Section 74 GST proceedings due to mechanical approach, remanding the case under Section 73 after taxpayer furnished CA certificate.
Madras High Court: Single SCN for multiple financial years is impermissible, voiding proceedings and hindering year-wise dispute resolution under GST.
Kerala AAR allows Input Tax Credit on rooftop solar power plant used for common area maintenance in a mall, classifying it as plant and machinery and capital goods.
The Supreme Court dismissed an SLP, affirming an interim High Court order that limits Input Tax Credit blocking to 10% of the demand under Rule 86A of CGST Rules.
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.
