Explore how the Kerala High Court upheld Notifications extending the limitation period for issuing Show Cause Notices due to COVID-19 under Section 168A of the CGST Act.
Tamil Nadu AAAR holds delay in appeal filing can be condoned if appellant proves sufficient cause. Analysis of M/s. Faiveley Transport Rail Technologies case.
Madras HC rules a fresh Show Cause Notice is necessary to revise tax demand in an order, invalidating the Impugned Order in M/s. Vela Agencies case.
Kerala High Court upholds constitutional validity of GST Sections 16(2)(c) and 16(4), extends ITC availment date to November 30 retrospectively from FY 2017-18.
Tamil Nadu AAR rules ITC not admissible for Rotary Car Parking Systems as they are permanently fastened, classified as immovable property under GST laws.
Read the Madras High Court ruling on Famina Shopping Mall case. Learn why DGGI officer is deemed proper for Show Cause Notice issuance.
Calcutta HC rules IGST credit wrongly claimed instead of CGST and SGST need not be reversed. Key details on the Cosyn Limited case inside.
The Madras High Court’s ruling in KOG-KTV Food Products (India) Pvt Ltd vs Joint Commissioner (Appeals) Coimbatore clarifies pre-deposit through Electronic Cash Ledger when Electronic Credit Ledger is blocked due to ITC denial.
Discover the legal stance on transitioning unutilized VAT credit under GST regime, as per a recent ruling by the Madras High Court. Analysis & implications discussed
Learn about the Madras High Court ruling preventing GST Authorities from initiating recovery measures for three months after an order, as per Section 78 of the CGST Act.
