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.
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.
