Kerala High Court rules no GST applies to personal guarantees by directors or loans to subsidiaries. CBIC Circulars clarify GST exemption in related party transactions.
Telangana High Court ruled that a vague Show Cause Notice without factual details is invalid, violating natural justice principles. Case: M/s. Nice Enterprises.
Andhra Pradesh High Court rules that an appeal filed after writ petition disposal, beyond the condonable period, is not maintainable, rejecting the petitioner’s appeal.
Calcutta HC allows appeal filing for part period in GST case due to technical issues with portal, directing payment and timely appeal submission.
Calcutta High Court rules GST proceedings are valid if served through alternate means, even if not uploaded on the portal. Key clarifications for filing appeals under CGST Act.
Madras High Court orders Department to review appeal by Sri Shanmuga Motors, filed beyond condonable period, on its merits, disregarding limitation issues.
Delhi HC rules GST registration cancellation cannot be rejected solely due to pending scrutiny of past tax liabilities. Application must be processed promptly.
Advance Ruling Maharashtra clarifies that technical consultancy services for MJP’s water projects are taxable under GST at 18% if invoiced after January 1, 2022.
Delhi High Court dismisses JV Creatives’ petition against provisional attachment under Section 83 of CGST Act, citing revenue protection.
Karnataka HC confirmed the date of online acknowledgment as the filing date for appeals under CGST Act in Hitachi Energy India Ltd. case.
